Amendment of section 158BC.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed; (ii) after the fourth proviso, the following proviso shall be inserted and shall be deemed to have been inserted, namely:-- "Provided also that the time allowed for furnishing a return under this clause may be extended by a further period of thirty days, where-- (i) in respect of a previous year immediately preceding the previous year in which the search is initiated....