Requisitioning of Books of Accounts, etc. - Section 132A

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Full Text of the Document

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....the Chief Commissioner of Income-tax/ commissioner of Income-tax shall authorize the Assessing Officer to make requisition to the officer/ authority under any other law to deliver books of accounts and assets seized to the Assessing Officer as early as possible when these books of account and assets are delivered to Assessing Officer, it shall be deemed that such books and assets have been seized ....