Amendment of section 132A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal. . - Clause 51 of the Bill seeks to amend section 132A of the Income-tax Act relating to powers to requisition books of account, etc. Sub-section (1) of the said section provides that the specified income-t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X