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Income Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Survey proceedings - documents impounded under Section 131(3) - ...

Income Tax

June 6, 2022

Survey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to retain the documents of title as security for any tax liability that may arise in the future. In the absence of any such statutory provision, the respondents cannot retain documents of title impounded/seized by them under Section 131(3) of the Act - HC

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