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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 r .....

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rom the date of order of attachment made by the Adjudicating Authority under sub-section (3) of section 26: Provided that the period for retention of the books of account or other documents may be extended beyond a period exceeding three m .....

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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 Approvin .....

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