Section 11(3)(iii) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(iii)the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 90A of the Income-tax Act or under section 73 of this Act and ending with the date on which the Principal Commissioner or the Commissioner last receives, the information so requested or a period of one year, whichever is less,