https://www.taxtmi.com/acts?id=8499 The amendment renumbers the existing provision as subsection (1) of Section 42D and inserts subsection (2) providing that books of account, other documents or assets delivered to the requisitioning officer under section 37B shall be treated, for the purposes of subsection (1), as if they had been found in the possession or control of the person from whom they were taken during a search under section 37A; the insertion is retrospective to the stated effective date. en-us Fri, 29 Feb 2008 20:54:55 +0530 Sat, 01 Mar 2008 00:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8499 The amendment renumbers the existing provision as subsection (1) of Section 42D and inserts subsection (2) providing that books of account, other documents or assets delivered to the requisitioning officer under section 37B shall be treated, for the purposes of subsection (1), as if they had been found in the possession or control of the person from whom they were taken during a search under section 37A; the insertion is retrospective to the stated effective date. Act-Rules Bill Fri, 29 Feb 2008 20:54:55 +0530 https://www.taxtmi.com/acts?id=8499