Held that since Explanation 2 inserted below section 132B by Finance Act, 2013 states that existing liability does not include advanced tax payable cash seized during search cannot be adjusted against advance tax liability of assessee.  Cash seized during search as his undisclosed income and requested for adjustment of cash seized against self-assessment tax liability, since assessee had apparently not included said amount of cash seized as part of his total income and computed self-assessment tax liability corresponding to said income.  Matter is  remanded back to Assessing Officer for determining issue of adjustment of self-assessment tax liability. (AY. 2015-16)