Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 153A(1)] [Section 153A] [Entire Act] Union of India - Subsection Section 153A(1)(c) in The Income Tax Act, 1961 (c)the search under section 132 is initiated or requisition under section 132A is made on or after the 1st day of April, 2017.