section 158BI
Chapter not to apply after certain date.
The Income Tax Act 1961Chapter XIV PROCEDURE FOR ASSESSMENT
The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003.]
1 Subs. by Act 13 of 1997, s. 7, for section 158BG (w.e.f. 1-1-1997).
2 Subs. by Act 21 of 1998, s. 3, for “Assistant Commissioner” (w.e.f. 1-10-1998).
3 Subs. by s. 3, ibid., for “Assistant Director” (w.e.f. 1-10-1998).
4 Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013).
5 Subs. by s. 4, ibid., for “Director” (w.e.f. 1-6-2013).
6 Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998).
7 Subs. by s. 3, ibid., for “Deputy Director” (w.e.f. 1-10-1998).
8 Ins. by Act 32 of 2003, s. 67 (w.e.f. 1-6-2003).
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