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Power of authority to impound documents.

Section 22 - Act - AUTHORITIES - Other Direct Tax / Income Tax - Section 22 - 22. (1) Where any books of account or other documents are produced before the authority in any proceedings under this Act and the authority in this behalf has reason to believe that any of the books of account or other documents are required to be impounded and retained for any inquiry under this Act, it may impound and retain the books of account or other documents for a period not exceeding three months f .....

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he books of account or other documents, under sub-section (1) is the Initiating Officer, he shall obtain approval of the Approving Authority within a period of fifteen days from the date of initial impounding and seek further approval of the Approving Authority for extending the period of initial retention, before the expiry of the period of initial retention, if so required. (3) The period of retention of the books of account or other documents under sub-section (1) shall in no case .....

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