Section 9 - Amendment of section 253 - Income Tax (Amendment) Act, 1997

9. Amendment of section 253. In section 253 of the Income-tax Act, in sub-section (1), for clause (b), the following clause shall be substituted, namely: (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or ,