Sections 153A & 153C of the Income Tax Act: Incriminating Material, Judicial Rulings & Assessment Scope

Vivek Jalanpro badge , Last updated: 19 August 2025  
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Section 153A and 153C of the Income Tax Act 1961 were in force till 31-3-2021. The trigger for section 153C is the discovery of incriminating materials in the course of a search [by the AO of the search party - AO1] that pertain or belong to a third party and which may have a bearing on the determin

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Vivek Jalan
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Category Income Tax   Report

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