The Finance Act of 2021 amended Section 153A restricting its applicablity to search and requisition made on or before 31.03.2021. Simultaneously for bringing assessment of search and requisition cases within ambit of Section 148 new provision was substituted. The procedure to be followed before issuance of notice under Section 148 was laid down in Section 148A. Both the provisions were effective from 1.4.2021.
| Test Type | PAID |
|---|---|
| Total Words | 498 Words |
| Words Per Minutes | 120 WPM |
| Time | 25 min |
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Legal Dictations