# The Finance Act, 2021, Section 49: Amendment of section 153C

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/49/

## Text

Amendment of section 153C. 49. In section 153C of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) Nothing contained in this section shall apply in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of April, 2021.".

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