Guidelines regarding the provisions of section 153C of the Income-tax, 1961.

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.... All Chief Commissioners of Income Tax (CCA) All Directors General of Income Tax (Inv.) All Chief Commissioners of Income tax (Central) The Director General of Income Tax (Exemption) The Director General of Income Tax (International Taxation) Madam/Sir, Sub : Guidelines regarding the provisions of section 153C of the Income-tax, 1961. Kind Referen....

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....efore he transmits the records to the other Assessing Officer who has jurisdiction over such other person. The satisfaction note could be prepared at either of the following stages: (a) at the time of or along with the initiation of proceedings against the searched person under section 158BC of the Act; (b) along with the assessment proceedings u/s 158BC of the act; and c) immediately after the as....