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Scope of the order u/s.132(1)(c)(iii) and of order u/s.132(3).

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Full Text of the Document

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....: 132(1)(c) ,132(1)(c)(iii) ,132(3) Statute: Income - Tax Act, 1961 In a recent case which came to the notice of the board the legality of action u/s.132(1)(c)(iii) and of an order u/s.132(3) served....

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Full Text of the Document

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....oard is advised that orders u/s.132(1)(c)(iii) and 132(3) are legal in cases where the documents or valuables are to be seized from sister departments or the said departments have to be restrained u/s....

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