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Amendment of section 132A.

Clause 51 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 51 - 51. In section 132A of the Income-tax Act, in sub-section (1), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the .....

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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-tax authority, based on the .....

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