Proceeding - Definition / Legal Terminology - Income Tax

Explanation 2.- In section 132 of the Income tax Act 1961. the word proceeding means- any proceeding in respect of any year, whether under the Indian Income-tax Act, 1922, or this Act, which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year. Explanation (b) -In section 133A of the Income tax Act 1961- Proceeding means - any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.