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TMI BlogAmendment of section 153.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, namely:- Provided further that in respect of an order of assessment relating to the assessment year commencing on- (i) the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words twenty-one months , the words twelve months had been substituted; (ii) the 1st day of April, 2020, the provisions of this sub-section shall have effect, as if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the case may be shall be inserted; (d) in sub-section (5),- (i) after the words Assessing Officer wherever they occur, the words or the Transfer Pricing Officer, as the case may be, shall be inserted; (ii) after the words fresh assessment or reassessment , the words, figures and letters or fresh order under section 92CA, as the case may be, shall be inserted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), for the words, brackets, figures and letters or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, under clause (i) of the proviso , the words, brackets and figure , under clause (i) of the first proviso shall be substituted; (II) in clause (xi), for the words Assessing Officer, , the following shall be substituted and shall be dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing seized or requisitioned belongs to; or (c) to whom any books of account or documents seized or requisitioned pertains or pertains to, or any information contained therein, relates to; or ; (III) after clause (xii), before the long line, the following clause shall be inserted, namely:- (xiii) the period commencing from the date on which the Assessing Officer makes a refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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