Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 292CC: Individual Tax Assessments Required Despite Multiple Names in Search Authorizations per Finance Act 2012.</h1> Section 292CC, introduced by the Finance Act, 2012, amends the Income-tax Act to address procedures during searches or requisitions. It clarifies that separate authorizations or requisitions under sections 132 or 132A are not required for each individual. When an authorization or requisition names multiple individuals, it should not be interpreted as being issued to an association of persons or a body of individuals. Despite the inclusion of multiple names in such documents, tax assessments or reassessments must be conducted individually for each person named. This provision is retroactively effective from April 1, 1976.
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