(a)[ "block period" means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted under section 132 or any requisition was made under section 132-A and also includes the period up to the date of the commencement of such search or date of such requisition in the previous year in which the said search was conducted or requisition was made: [ Substituted by Act 14 of 2001, Section 66, for Clause (a) (w.e.f. 1.6.2001).]
