https://www.taxtmi.com/article/detailed?id=17127 Section 153C permits proceedings against a person other than the searched person when books, documents or assets found in a search pertain to that other person and indicate undisclosed income or assets. The Finance Act 2015 amendment replacing the "belongs to" test with "pertains to" is presented as applicable where the search preceded 1 June 2015 but the material was seized by the non-searched person's Assessing Officer after the amendment and notice was later issued. The article supports a purposive interpretation that preserves the amendment's expanded scope. en-us Fri, 07 Aug 2026 09:08:27 +0530 Fri, 07 Aug 2026 09:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17127 Section 153C permits proceedings against a person other than the searched person when books, documents or assets found in a search pertain to that other person and indicate undisclosed income or assets. The Finance Act 2015 amendment replacing the "belongs to" test with "pertains to" is presented as applicable where the search preceded 1 June 2015 but the material was seized by the non-searched person's Assessing Officer after the amendment and notice was later issued. The article supports a purposive interpretation that preserves the amendment's expanded scope. Articles Income Tax Fri, 07 Aug 2026 09:08:27 +0530 https://www.taxtmi.com/article/detailed?id=17127