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Section 66 - Amendment of section 132. - Finance Act, 2023Extract ..... Amendment of section 132. 66. In section 132 of the Income-tax Act, (a) for sub-section (2), the following sub-section shall be substituted, namely: (2) The authorised officer may requisition the services of, (i) any police officer or of any officer of the Central Government, or of both; or (ii) any person or entity as may be approved by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, in accordance with the procedure, as may b ..... x x x x x Extracts x x x x x Section 66 - Amendment of section 132. - Finance Act, 2023 x x x x x Extracts x x x x x ..... ort of the estimate to the authorised officer or the Assessing Officer, as the case may be, within a period of sixty days from the date of receipt of such reference. ; (c) for Explanation 1, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2022, namely: Explanation 1. For the purposes of sub-sections (9A), (9B) and (9D), the last of authorisation for search shall be deemed to have been executed, (a) in the case of ..... x x x x x Extracts x x x x x Section 66 - Amendment of section 132. - Finance Act, 2023 x x x x x Extracts x x x x x
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