Amendment of section 153B.

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.... 'Provided also that in case where the last of the authorisations 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 the proceeding for the assessment or reassessment of total income, a reference under sub-section (1) of section 92CA is ma....

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....n section 153C, a reference under sub-section (1) of section 92CA is made, the period of limitation for making the assessment or reassessment in case of such other person shall, notwithstanding anything contained in clause (ii) of the second proviso, be the period of thirty-six months from the end of the financial year in which the last of the authorisations for search under section 132 or for req....

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.... challenged before a court, ending with the date on which the order setting aside such direction is received by the Commissioner, or"; (b) for clause (viii), the following clause shall be substituted with effect from the 1st day of June, 2013, namely:- "(viii) the period commencing from the date on which a reference or first of the references for exchange of information is made b....