Period of limitation to exclude certain period - Explanation 1 to Sec 153

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....rincipal Commissioner or Commissioner; or (Substituted vide Section 45 of the Finance Act, 2025 W.e.f. 01.04.2025) ] (iii) In the contravention of the provision of section 10(21)/(22B)/(23A)/(23B) (a) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority,  as required under clause (i) of the first proviso to section 143(3), and (b) the period ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer; or (iv) Direction to get account audited or inventory value u/s 142(2A) (a) the perio....

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....n 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, (a) the period commencing from the date on which an application is made before the Settlement Commission under section 245C and (b) the period ending with the date on which the order under section 245D(1) is received by the Principal Commissioner or Commissioner under section 245D(2). (viii) Where an application is made before the board for advance Ruling u/s 245Q(1) (a) the period commencing from the date on which an application is made before the AAR or before the Board for Advance Rulings of section 245Q(1) and (b) the period ending with the date on which the order rejecting the app....

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....) and (b) the period ending on the date on which a direction under section 144BA(3) or (6) or an order under section 144BA(5) received by the Assessing Officer. (xii)       Where the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132A as the case may be, are handed over by the authorising officer to the assessing officer having jurisdication (a) the period commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132A and (b) the period ending on the date on which the books of account or other documents, or any money, bullion, je....