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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Validity of proceedings initiated u/s 132A - search and seizure ...

Income Tax

October 17, 2018

Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of the Income Tax Act, 1961 by the Finance Act, 2017 “reason to believe” or “reason to suspect” was not to be disclosed to any person or authority or Appellate Tribunal.

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