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of <h1>Section 6 of Income-tax (Amendment) Act, 1965: Validates Past Searches Under Section 132, Shields Against Legal Challenges.</h1> Section 6 of the Income-tax (Amendment) Act, 1965, validates searches conducted by an Inspecting Assistant Commissioner or Income-tax Officer under section 132 of the principal Act prior to the commencement of this amendment. These searches are deemed compliant with the amended provisions of that section, as if they were in effect at the time of the search. Such searches cannot be legally challenged on the basis that assistance was used or that no tax proceedings were pending against the individual when the search was authorized.
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