What is the time limit for issuing notice under section 148 i.e. income escaping assessment?

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....nt assessment year. Where the Assessing Officer has in his possession books of account or other documents or evidence which reveals that the income chargeable to tax, represented in the form of: (i) An Asset; (ii) Expenditure in respect of a transaction or in relation to an event or occasion; or (iii) An entry or entries in the books of account. which has escaped assessment amounts to or is l....

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.... period. a. As per third proviso, 15 days will be excluded while computing the limitation period under Section 149 for the issue of notice under Section 148 if the following conditions are satisfied: i. A search is initiated, the last warrant is executed, or requisition is made after 15th March of the financial year; and ii. Notice under section 148 is required to be issued for an assessment....

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....on for issuance of notice under new Section 148, the time or extended time allowed to the assessee in providing an opportunity of being heard or period during which such proceedings before issuance of notice under Section 148 are stayed by an order or injunction of any court, shall be excluded. If after excluding such period, time available to the Assessing Officer for passing order, about fitness....