Time limit for completion of assessment u/s 153A - Section 153B

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....search u/s 132 or for requisition u/s 132A was executed 33 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed on the 1st day of April, 2018 to 31st March 2019 18 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 30 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed on or after the 1st day of April, 2019 12 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed ....

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....rom the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed 24 months from the end of the financial year in which the last of the authorisations for search u/s 132 or for requisition u/s 132A was executed Although the return of income of PY in which search was conducted shall be filed as per the normal provisions but the assessment of AY relevant to such PY shall have to be completed within the aforesaid time. Nothing contained in this section shall apply to any search initiated under section 132 or requisition made under section 132A on or after the 1st day of April, 2021. Clarification on Time Limit for Issuance of Draft Assessment Order under Section 14....

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....;Time given to Assessee u/s 129 - he time taken in re-opening the whole or any part of the proceeding or in giving an opportunity to the assessee of being re-heard under the proviso to section 129; • in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date on which an application is made before the Settlement Commission under section 245C and ending with the date on which the order u/s 245D(1) is received by the Principal Commissioner or Commissioner; • he period commencing from the date on which an application is made before the Authority for Advance Rulings under section 245Q(1) and endi....