Section Text
After section 158BH of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2003, namely:--
"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.".