Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Requisition of books and assets: authorised tax officers may require custodial authorities to deliver documents relevant to assessment proceedings. Section 132A authorises designated income-tax officers to requisition books of account, other documents or assets from any officer or authority who has taken them into custody under another law when the tax authority has reason to believe that records required by summons or notice have not been produced, that the records will be relevant to tax proceedings and would not be returned by the custodian, or that assets represent undisclosed taxable income; the custodian must deliver the items and, once delivered, specified seizure provisions of section 132 and section 132B apply to the requisitioning officer, and the recorded reason to believe is not to be disclosed.
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: authorised tax officers may require custodial authorities to deliver documents relevant to assessment proceedings.
Section 132A authorises designated income-tax officers to requisition books of account, other documents or assets from any officer or authority who has taken them into custody under another law when the tax authority has reason to believe that records required by summons or notice have not been produced, that the records will be relevant to tax proceedings and would not be returned by the custodian, or that assets represent undisclosed taxable income; the custodian must deliver the items and, once delivered, specified seizure provisions of section 132 and section 132B apply to the requisitioning officer, and the recorded reason to believe is not to be disclosed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
