Income Tax Search and Seizure: Irregularity versus an illegal Income Tax Search- Analysis

CA.Mohit Gupta , Last updated: 22 September 2021  
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Introduction Section 132 of the Income Tax Act1961 prescribes that the competent authorities are empowered to permit the authorized officers to enter, search, break open, seize, place marks of identification and take other steps as contemplated under sub-clauses (i) to (v). However, such powers c

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Published by

CA.Mohit Gupta
(Chartered Accountant)
Category Income Tax   Report

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