Amendment of section 153B

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....ter the 1st day of April, 2021."; (b) in the Explanation,-- (i) in clause (x), for the words "Assessing Officer,", the words "Assessing Officer; or" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2021; (ii) after clause (x), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of....

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....he time limit for completion of assessment or reassessment under section 153A in the case of an assessee in whose case a search has been conducted under section 132 or books of account, other documents or any assets are requisitioned under section 132A. It further provides the period of limitation for completion of assessment or reassessment under section 153C. It is proposed to insert a new sub-....