Wealth-Tax Act, 1957
Section - 37A - Power of search and seizure
28[29Power of search and seizure.37A. 30(1) Where the 31[Director General or Director] or the 32[Chief Commissioner or Commissioner] or any such 33[Joint Director] or 34[Joint Commissioner] as may be empowered in this behalf by the Board, in consequence of information in his possession, has reason to believe that-
| (a) | - | any person to whom a notice under sub-section (4) of section 16 or a summons under section 37 was issued to produce, or cause to be produced, any books of account or other documents, has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such notice or summons, or |
| (b) | - | any person to whom a notice or summons as aforesaid has been or might be issued will not, or would not, produce, or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under this Act, or |
| (c) | - | any person is in possession of 35[any money, bullion, jewellery or other valuable arti .... To read the full section download the app from Google Play store
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifieVakilsearch.com Chennai CA Inter View Details
Featured
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualifiedVakilsearch.com Chennai CA Inter View Details
CCI
Pro
Follow
|
CAclubindia
