https://www.taxtmi.com/acts?id=50662 Amendments to section 132 substitute "Assistant Commissioner or Income-tax Officer" for earlier terms, replace specified cross-references, and add explanations that service of an order under sub-section (3) is not seizure and that examinations under sub-section (4) may cover all matters relevant to connected investigations. A new sub-section (8A) provides that an order under sub-section (3) shall not be in force for more than sixty days unless extended for reasons in writing with the Commissioner's approval, with the Commissioner barred from approving an extension beyond thirty days after completion of all proceedings for the relevant years. en-us Mon, 14 Apr 2025 17:34:21 +0530 Thu, 26 Jun 2025 12:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50662 Amendments to section 132 substitute "Assistant Commissioner or Income-tax Officer" for earlier terms, replace specified cross-references, and add explanations that service of an order under sub-section (3) is not seizure and that examinations under sub-section (4) may cover all matters relevant to connected investigations. A new sub-section (8A) provides that an order under sub-section (3) shall not be in force for more than sixty days unless extended for reasons in writing with the Commissioner's approval, with the Commissioner barred from approving an extension beyond thirty days after completion of all proceedings for the relevant years. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:34:21 +0530 https://www.taxtmi.com/acts?id=50662