Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Requisition of books and assets follows strict authorisation, delivery, sealing and record-keeping safeguards under income-tax rules. Requisition of books of account, documents and assets under section 132A requires a written authorisation in Form No. 45C, signed and sealed by the issuing officer. The requisitioning officer must issue a written requisition with a copy of the authorisation, and the delivering officer or authority must prepare a list of delivered items, seal bullion, jewellery and other valuable articles in packages, and furnish copies of the list to the concerned person and higher income-tax . The seizure-related procedural rules then apply with suitable modifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Requisition of books and assets follows strict authorisation, delivery, sealing and record-keeping safeguards under income-tax rules.
Requisition of books of account, documents and assets under section 132A requires a written authorisation in Form No. 45C, signed and sealed by the issuing officer. The requisitioning officer must issue a written requisition with a copy of the authorisation, and the delivering officer or authority must prepare a list of delivered items, seal bullion, jewellery and other valuable articles in packages, and furnish copies of the list to the concerned person and higher income-tax . The seizure-related procedural rules then apply with suitable modifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
