Section 153A in The Income Tax Act, 1961
153A. Assessment in case of search or requisition.
(1) Notwithstanding anything contained in section 139, section
Section 153A in The Indian Penal Code, 1860
153A. Promoting enmity between different groups on grounds of religion, race, place of birth, residence, language
Notwithstanding anything contained in the foregoing provisions of this section, sub-section (2) of section 153A or sub-section (1) of section 153B, the order ... relating to any assessment year, which stands revived under sub-section (2) of section 153A, shall be made within a period of one year from
section (4) of section 245D for any assessment year, the amount of total income disclosed in the application under sub-section (1) of section 245C ... filed under sub-section (1) of section 245C; (c) where, as a result of an order under sub-section (6B) of section 245D, the amount
before 1st day of April, 2021, if [a notice under section 148 or section 153A or section 153C could not have been issued at that ... under the provisions of clause (b) of sub-section (1) of this section or section 153A or section 153C, as the case
person.
(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied ... search under section 132 or making of requisition under section 132A in the second proviso to sub-section (1) of section 153A shall be construed
year or years referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from ... under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section
section 272-A" (w.e.f. 1.10.2009).] (d) [ an order passed by an Assessing Officer under sub-section (3), of section 143 or section ... passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval
clause (b) of sub-section (1) of section 153B in case of a person referred to in section 153A or section 153C have been initiated ... section (1) of section 153B in case of the applicant, being a person referred to in section 153A or section 153C, have been initiated
section (1) or sub- section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) or sub-section ... section (4F) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A