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[Cites 0, Cited by 27] [Section 153B(1)] [Section 153B] [Entire Act]

Union of India - Subsection

Section 153B(1)(a) in The Income Tax Act, 1961

(a)in respect of each assessment year falling within six assessment years and for the relevant assessment year or years referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed;