9911796707
TMI BlogAmendment of section 153.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (e) after sub-section (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot;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 deemed to have been substit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o; 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 reference to the Principal Commissioner or Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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