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of <h1>Income-tax Act Section 132 Amended: New Proviso for Seizing Large or Dangerous Items Without Physical Removal.</h1> Section 132 of the Income-tax Act is amended to include provisions effective from April 1, 1989. A new proviso is added to sub-section (1), allowing an authorized officer to serve an order on the owner or person in control of a valuable item that cannot be physically seized due to its size, weight, or dangerous nature, restricting its removal without permission. This action is deemed a seizure. Additionally, sub-section (3) is amended to specify that certain conditions apply for reasons other than those outlined in the newly added proviso to sub-section (1).
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