https://www.taxtmi.com/acts?id=53851 Section 296 is amended to substitute sub-section (1) and require that the order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made. The provision applies irrespective of section 286 and sets a specific limitation period linked to the quarter of initiation of search or requisition. en-us Tue, 31 Mar 2026 15:43:54 +0530 Tue, 31 Mar 2026 15:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53851 Section 296 is amended to substitute sub-section (1) and require that the order under section 294 be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made. The provision applies irrespective of section 286 and sets a specific limitation period linked to the quarter of initiation of search or requisition. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:43:54 +0530 https://www.taxtmi.com/acts?id=53851