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    <title>Requisitioning of Books of Accounts, etc. - Section 132A</title>
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    <description>Requisitioning allows an Assessing Officer to obtain custody of books and assets previously seized under another law; upon delivery those items are deemed seized and all search and seizure provisions apply. The recorded reason to believe for the requisition is confidential and must not be disclosed. The delivering officer must hand over records either forthwith or when no longer necessary to retain them, after which standard search-and-seizure consequences govern the requisitioned items.</description>
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    <pubDate>Thu, 31 Dec 2015 12:37:00 +0530</pubDate>
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      <title>Requisitioning of Books of Accounts, etc. - Section 132A</title>
      <link>https://www.taxtmi.com/manuals?id=1359</link>
      <description>Requisitioning allows an Assessing Officer to obtain custody of books and assets previously seized under another law; upon delivery those items are deemed seized and all search and seizure provisions apply. The recorded reason to believe for the requisition is confidential and must not be disclosed. The delivering officer must hand over records either forthwith or when no longer necessary to retain them, after which standard search-and-seizure consequences govern the requisitioned items.</description>
      <category>Manuals</category>
      <law>Income Tax</law>
      <pubDate>Thu, 31 Dec 2015 12:37:00 +0530</pubDate>
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