Section 153A provides the procedure for completion of assessment where a search is initiated under section 132 or books of account, or other documents or any asset are requisitioned under section 132A after May 31, 2003.
In such cases, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period as may be specified in the notice, return of income in respect of six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted under section 132 or requisition was made under section 132A.
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