https://www.taxtmi.com/acts?id=9544 The amendment grants an income tax authority an express power to impound and retain books of account and other documents inspected by it, provided the authority records reasons before impounding and does not retain documents beyond a limited retention period without prior approval from a senior tax official. It also omits certain wording in the related inspection subsection, thereby clarifying the scope of inspection and impoundment provisions. en-us Tue, 21 Oct 2008 13:50:04 +0530 Tue, 21 Oct 2008 13:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9544 The amendment grants an income tax authority an express power to impound and retain books of account and other documents inspected by it, provided the authority records reasons before impounding and does not retain documents beyond a limited retention period without prior approval from a senior tax official. It also omits certain wording in the related inspection subsection, thereby clarifying the scope of inspection and impoundment provisions. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 13:50:04 +0530 https://www.taxtmi.com/acts?id=9544