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APPLICATION OF SEIZED OR REQUISITIONED ASSETS - SECTION 132B

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 03A - SECTION 132B - APPLICATION OF SEIZED OR REQUISITIONED ASSETS The assets seized u/s 132 or requisitioned u/s 132A may be dealt with in the following manner, namely:- The amou .....

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ter XIVB for the block period and the assessment of the assessment year relevant to the previous year in which search is initiated or requisition is made (including any penalty levied or interest payable in connection with such assessment or reassess .....

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kes an application to the Assessing Officer within thirty days from the end of the month in which the asset was seized, for release of asset and the nature and source of acquisition of any such asset. Provided further that such asset or any portion t .....

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