https://www.taxtmi.com/forum/issue?id=120751 The 2024 amendment omitted the deeming provision treating third party search material as information suggesting escapement of income, while an express saving clause preserves the pre-amendment reassessment regime for searches initiated in a specified earlier window; the central question is whether a reassessment notice issued after the amendment but based on a preserved-date search must follow pre-amendment procedures or the post-amendment pre-notice procedure introduced by the 2024 changes. en-us Fri, 06 Feb 2026 00:02:28 +0530 Wed, 18 Mar 2026 17:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120751 The 2024 amendment omitted the deeming provision treating third party search material as information suggesting escapement of income, while an express saving clause preserves the pre-amendment reassessment regime for searches initiated in a specified earlier window; the central question is whether a reassessment notice issued after the amendment but based on a preserved-date search must follow pre-amendment procedures or the post-amendment pre-notice procedure introduced by the 2024 changes. Discussion-Forum Income Tax Fri, 06 Feb 2026 00:02:28 +0530 https://www.taxtmi.com/forum/issue?id=120751