Amendment of section 153B.

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Amendment of section 153B.

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.... substituted, namely:- 'Provided further that in the 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, 2018,- (i) the provisions of clause (a) or clause (b) of this sub-section shall have effect, as if for the words "twenty-one months", the words "eighteen months"....

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....y of April, 2019,- (i) the provisions of clause (a) or clause (b) of this subsection shall have effect, as if for the words "twenty-one months", the words "twelve months" had been substituted; (ii) the period of limitation for making the assessment or reassessment in case of other person referred to in section 153C, shall be the period of twelve months from the end of the financial year in which....

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....uring the course of the 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 is made, the period available for making an order of assessment or reassessment in case of such other person shall be extended by twelve months.'; (b) in sub-section (3), the following proviso shall be inserte....

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Amendment of section 153B.