Requisitioning of Books of Accounts, etc. - Section 132A

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..... r law then the Chief Commissioner of Income-tax/ commissioner of Income-tax shall authorize the Assessing Officer to make requisition to the officer/ authority under any other law to deliver books of accounts and assets seized to the Assessing Officer as early as possible when these books of account and assets are delivered to Assessing Officer, it shall be deemed that such books and assets have .....

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..... ll apply as if such books of account, other documents or assets had been seized under sub-section (1) of section 132 by the requisitioning officer. Note :- Power to invoke requisition of books of accounts, etc., provided under Rule 112D . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - .....

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