Amendment of section 153.

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....mely:- "Provided further that in respect of an order of assessment relating to the assessment year commencing on- (i) the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "twenty-one months", the words "twelve months" had been substituted; (ii) the 1st day of April, 2020, the provisions of this sub-section shall have effec....

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....r under section 92CA, as the case may be" shall be inserted; (d) in sub-section (5),- (i) after the words "Assessing Officer" wherever they occur, the words "or the Transfer Pricing Officer, as the case may be," shall be inserted; (ii) after the words "fresh assessment or reassessment", the words, figures and letters "or fresh order under section 92CA, as the case may be....

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....ion 1,- (I) in clause (iii), for the words, brackets, figures and letters "or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, under clause (i) of the proviso", the words, brackets and figure ", under clause (i) of the first proviso" shall be substituted; (II) in clause (xi), for the words "Assessing Officer,", the following ....

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....lion, jewellery or other valuable article or thing seized or requisitioned belongs to; or (c) to whom any books of account or documents seized or requisitioned pertains or pertains to, or any information contained therein, relates to; or"; (III) after clause (xii), before the long line, the following clause shall be inserted, namely:- "(xiii) the period commencing from t....