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<h1>Amendment to Income-tax Act: Section 292C Now Includes Survey Under 133A and New Provisions Effective from 1975 and 2002.</h1> Section 292C of the Income-tax Act is amended by renumbering it as sub-section (1) and inserting additional provisions. The amendment includes the insertion of the phrase 'or survey under section 133A' after 'search under section 132,' effective from June 1, 2002. A new sub-section (2) is added, effective from October 1, 1975, stipulating that when books, documents, or assets are delivered to a requisitioning officer under section 132A, they are considered as found during a search under section 132, as if in possession of the person specified in section 132A.