Section 62 - Amendment of section 153C. - Finance Act, 2017

Amendment of section 153C. 62. In section 153C of the Income-tax Act, in sub-section (1),- (a) in the long line, after the words total income of such other person , the words for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and shall be inserted; (b) in the second proviso, after the words requisition is made , the words, brackets, figures and letter and for the relevant assessment year or years as referred to in sub-section (1) of section 153A shall be inserted.