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

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Union of India - Subsection

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

(b)in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, 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:

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Union of India - Subsection

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