TMI BlogAmendment of section 152.X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act, after sub-section (2), the following sub-sections shall be inserted with effect from the 1st day of September, 2024, namely: (3) Where a search has been initiated under section 132 or requis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-section (3), a notice under section 148 has been issued or an order under clause (d) of section 148A has been passed, prior to the 1st day of September, 2024, the assessment, reassessment or rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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