Amendment of section 153B.

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....nbsp;        (i)  in the second proviso, for the words, figures and letters "on the 1st day of April, 2004 or any subsequent financial year", the words, figures and letters "on or after the 1st day of April, 2004 but before the 1st day of April, 2010" shall be substituted;              &nbsp....

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....t of total income, a reference under sub-section (1) of section 92CA-            (i)  was made before the 1st day of July, 2012, but an order under sub-section (3) of section 92CA has not been made before such date; or            (ii)  is made on or after the 1st day of July, 2012, ....

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....ions for search under section 132 or for requisition under section 132A was executed during the financial year commencing on the 1st day of April, 2009 or any subsequent financial year and during the course of proceedings for the assessment or reassessment of total income in case of other person referred to in section 153C, a reference under sub-section (1) of section 92CA-    &n....

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....ned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later.";       (II) in the Explanation,-              (a)  in clause (viii), for the words "six months", the words "one year" shall be substituted with effect from the 1st day of July....