Amendment of section 153A.

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..... clause (b), after the words requisition is made , the words and of the relevant assessment year or years shall be inserted; (iii) in the third proviso, after the words requisition is made , the words and for the relevant assessment year or years shall be inserted; (iv) after the third proviso, the following shall be inserted, namely:- Provided also that no notice for assessment or reassessment sha .....

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..... ment year relevant to the previous year in which search is conducted or requisition is made which falls beyond six assessment years but not later than ten assessment years from the end of the assessment year relevant to the previous year in which search is conducted or requisition is made. Explanation 2. For the purposes of the fourth proviso, asset shall include immovable property being land or b .....

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..... said section can also be made for an assessment year preceding the assessment year relevant to the previous year in which search is conducted or requisition is made which falls beyond six assessment years but not beyond ten assessment years from the assessment year relevant to the previous year in which search is conducted or requisition is made, provided that- (i) the Assessing Officer has in his .....

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