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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part C Powers This

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Section 132A - Powers to requisition books of account, etc. - Income-tax Act, 1961

Extract

  1. 18/2020 - Dated: 18-3-2020 - Income Tax - Direct Tax Vivad se Vishwas Rules, 2020
  1. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  2. Section 79A - No set off of losses consequent to search, requisition and survey. - Income-tax Act, 1961
  3. Section 3 - Amount payable by declarant - Direct Tax Vivad se Vishwas Act, 2020
  4. Section 292CC - Authorisation and assessment in case of search or requisition - Income-tax Act, 1961
  5. Section 292C - Presumption as to assets, books of account, etc. - Income-tax Act, 1961
  6. Section 278D - Presumption as to assets, books of account, etc., in certain cases - Income-tax Act, 1961
  7. Section 276CCC - Failure to furnish return of income in search cases - Income-tax Act, 1961
  8. Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961
  9. Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961
  10. Section 246 - Appealable orders before Joint Commissioner (Appeals) - Income-tax Act, 1961
  11. Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961
  12. Section 158BI - Chapter not to apply after certain date - Income-tax Act, 1961
  13. Section 158BG - Authority competent to make the block assessment - Income-tax Act, 1961
  14. Section 158BFA - Levy of interest and penalty in certain cases - Income-tax Act, 1961
  15. Section 158BE - Time limit for completion of block assessment - Income-tax Act, 1961
  16. Section 158BD - Undisclosed income of any other person - Income-tax Act, 1961
  17. Section 158BC - Procedure for block assessment - Income-tax Act, 1961
  18. Section 158BA - Assessment of undisclosed income as a result of search - Income-tax Act, 1961
  19. Section 158B - Definitions - Income-tax Act, 1961
  20. Section 153C - Assessment of income of any other person - Income-tax Act, 1961
  21. Section 153B - Time limit for completion of assessment under section 153A. - Income-tax Act, 1961
  22. Section 153A - Assessment in case of search or requisition - Income-tax Act, 1961
  23. Section 149 - Time limit for notice - Income-tax Act, 1961
  24. Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148 - Income-tax Act, 1961
  25. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  26. Section 139 - Return of income - Income-tax Act, 1961
  27. Section 132B - Application of seized or requisitioned assets - Income-tax Act, 1961
  28. Section 132 - Search and seizure - Income-tax Act, 1961
  29. Section 131 - Power regarding discovery, production of evidence, etc. - Income-tax Act, 1961
  30. Section 124 - Jurisdiction of Assessing Officers - Income-tax Act, 1961
  31. Section 113 - Tax in the case of block assessment of search cases - Income-tax Act, 1961
  32. Rule 44DAD - Definitions - Income-tax Rules, 1962
  33. Rule 2 - Definitions - The Direct Tax Vivad Se Vishwas Rules, 2020
  34. Rule 112F - Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the A.Y - Income-tax Rules, 1962
  35. Rule 112D - Requisition of books of account, etc. - Income-tax Rules, 1962
  36. Form No. 45C - Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961
  37. Note:- Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication
  38. Note:- Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure
  39. Manual - No set off of losses consequent to search, requisition and survey - Section 79 [w.e.f. 01.04.2022]
  40. Manual - Updated Return & Tax on updated return - Section 139(8A) & 140B
  41. Manual - Period of limitation to exclude certain period - Explanation 1 to Sec 153
  42. Manual - Conducting inquiry, providing opportunity before issue of notice u/s 148 - Section 148A
  43. Manual - Application of seized or requisitioned assets - Section 132B
  44. Manual - Appeals to the Appellate Tribunal - Section 253
  45. Manual - Meaning of Specified Orders
  46. Manual - Time limit for completion of assessment u/s 153A - Section 153B
  47. Manual - Assessment in case of search and seizure - Section 153A
  48. Manual - Power of Survey- Section 133A
  49. Manual - Requisitioning of Books of Accounts, etc. - Section 132A
  50. Manual - Procedure for Search and Seizure - Section 132
  51. Manual - Time limit for completion of assessment, reassessment and re-computation - Section 153

 

 

 

 

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