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        Clause 38 - Amendment of section 132B.

        Finance Bill, 2025
        Chapter III
        DIRECT TAXES
        Income-tax

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        Search and seizure cross-reference update revises which explanation governs execution of authorisation, changing reference to section 158B. Clause 38 substitutes in Explanation 1 of section 132B, clause (ii), the reference 'Explanation 2 to section 158BE' with the reference 'Explanation to section 158B', thereby updating the cross reference that assigns meaning to execution of an authorisation for search or requisition. The amendment is to take effect from the commencement date specified in the Bill.
                          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.

                                Search and seizure cross-reference update revises which explanation governs execution of authorisation, changing reference to section 158B.

                                Clause 38 substitutes in Explanation 1 of section 132B, clause (ii), the reference "Explanation 2 to section 158BE" with the reference "Explanation to section 158B", thereby updating the cross reference that assigns meaning to execution of an authorisation for search or requisition. The amendment is to take effect from the commencement date specified in the Bill.


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