The Income-tax Act, 1961 · XIV — PROCEDURE FOR ASSESSMENT

Section 158BI. Chapter not to apply after certain date

In force · As amended up to 2026-08

8[ 158BI. Chapter not to apply after certain date. —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).

Source: India Code

How this section changed

  1. inserted by Act 32 of 2003, s. 67

    In force from 1 Jun 2003

    Footnote: 8. Ins. by Act 32 of 2003, s. 67 (w.e.f. 1-6-2003).