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Search and Seizure - Procedure, Consequences and Impact
Home List Manuals Income Tax Manual Search and Seizure - Procedure, Consequences and Impact This
 

Search and Seizure - Procedure, Consequences and Impact

Ch. No.

Topic

1

SUMMONS UNDER SECTION 131

2

PROCEDURE OF SEARCH AND SEIZURE [Section:- 132]

3

POWERS OF REQUISITION [Section - 132A]

4

APPLICATION OF SEIZED OR REQUISITIONED ASSETS - SECTION 132B

5

REQUISITION UNDER SECTION 133: POWER TO CALL FOR INFORMATION

6

POWER OF SURVEY [Section 133A]

7

POWER TO COLLECT INFORMATION [Section 133B]

8

POWER TO CALL FOR INFORMATION BY PRESCRIBED INCOME-TAX AUTHORITY [Section 133C]

9

Power to inspect registers of companies - Section 134

10

Power of Principal Director General or Director General or Principal Director or Director, or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner - Section 135

11

Proceedings before income-tax authorities to be judicial proceedings - Section 136

12

ASSESSMENT IN CASE OF SEARCH AND SEIZURE [Section:-153A]

13

TIME-LIMIT FOR COMPLETION OF ASSESSMENT UNDER SECTION 153A SECTION - 153B

14

ASSESSMENT OF INCOME OF ANY OTHER PERSON Section -153C

15

Prior approval necessary for assessment in cases of search or requisition - Section 153D

 
 
 
 
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