https://www.taxtmi.com/acts?id=23569 The amendment adds an Explanation to section 132A(1) declaring that the reason to believe recorded by an income-tax authority for authorising requisition of books of account, documents or assets shall not be disclosed to any person, any authority or the Appellate Tribunal. It maintains the existing power structure under section 132A for authorised requisitioning and applies this non-disclosure rule retrospectively from 1st October, 1975. en-us Wed, 01 Feb 2017 17:57:42 +0530 Wed, 01 Feb 2017 17:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23569 The amendment adds an Explanation to section 132A(1) declaring that the reason to believe recorded by an income-tax authority for authorising requisition of books of account, documents or assets shall not be disclosed to any person, any authority or the Appellate Tribunal. It maintains the existing power structure under section 132A for authorised requisitioning and applies this non-disclosure rule retrospectively from 1st October, 1975. Act-Rules Bill Wed, 01 Feb 2017 17:57:42 +0530 https://www.taxtmi.com/acts?id=23569