Amendment of section 153.

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..... also that in respect of an order of assessment relating to the assessment year commencing on or after the 1st day of April, 2022, 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) in sub-section (1A), for the words nine months , the words twelve months shall be substituted; (III) in sub-se .....

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..... sment, as the case may be, under the said sub-sections shall, (a) in a case where such search is initiated under section 132 or such requisition is made under section 132A; (b) in the case of an assessee, to whom any money, bullion, jewellery or other valuable article or thing seized or requisitioned belongs to; (c) in the case of an assessee, to whom any books of account or documents se .....

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..... (2) shall be substituted; (b) in clause (i), after the words passed by the , the words Principal Chief Commissioner or Chief Commissioner or shall be inserted; (VIII) in Explanation 1, (a) in clause (iv), (i) in the opening portion, after the word audited , the words or inventory valued shall be inserted; (ii) in sub-clause (a), after the words such audit , the words or i .....

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