Section 253(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 38] [Section 253(1)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(1)(b) in The Income Tax Act, 1961

(b)[ an order passed by an Assessing Officer under clause (c) of section 158-BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132-A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] [ Substituted by Act 14 of 1997, for Clause (b) (w.r.e.f. 1.1.1997).]

(ba)[ an order passed by an Assessing Officer under sub-section (1) of section 115-VZC; or] [ Inserted by Act 23 of 2004, Section 54 (w.e.f. 1.10.2004).]

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Union of India - Subsection

Section 253(1)(b) in The Income Tax Act, 1961