Assessment of Income of any other person - Section 153C

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....ewellery or other valuable article or thing, seized or requisitioned, belongs to; or • (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, • a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be han....

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....section 132 or making of requisition under section 132A in the second proviso to section 153A(1) shall be construed as reference to the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person. Exception of section 153C(1) • The Central Government may by rules made by it and p....

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....Assessing Officer having jurisdiction over such other person after the due date for furnishing the return of income for the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A and in respect of such assessment year- • (a) no return of income has been furnished by such other person and no notice under se....