Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amendment of section 132

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tituted; (ii) in the proviso, for the word and figures "section 121", the word and figures "section 120" shall be substituted; (b) in sub-section (1A), for the word and figures "section 121", the word and figures "section 120" shall be substituted; (c) in sub-section (3), the following Explanation shall be inserted at the end, namely :- "Explanation .- For the removal of doubts, it is here .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ollowing sub-section shall be inserted, namely :- "(8A) An order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order, except where the authorised officer, for reasons to be recorded by him in writing, extends the period of operation of the order beyond sixty days, after obtaining the approval of the Commissioner for such extension: Provided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates