Amendment of section 132.

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.... doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal."; (ii) in sub-section (1A), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely:- "Explanation.--For the....

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....sionally any property belonging to the assessee, and for the said purpose the provisions of the Second Schedule shall, mutatis mutandis, apply. (9C) Every provisional attachment made under sub-section (9B) shall cease to have effect after the expiry of a period of six months from the date of the order referred to in sub-section (9B). (9D) The authorised officer may, during the course of the se....

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....rch and seizure. Sub-section (1) of the said section provides that where an income-tax authority mentioned therein, based on the information in his possession, has reason to believe of circumstances specified therein, he may authorise an authority specified therein to carry out search and seizure. It is proposed to insert an Explanation after the fourth proviso to the said sub-section (1) so as ....

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....d sub-section shall not be disclosed to any person or any authority, or the Appellate Tribunal. This amendment will take effect retrospectively from 1st October, 1975. It is further proposed to insert sub-section (9B) in the said section, to provide that in a search case, where the authorised officer is satisfied that for the purpose of protecting the interest of revenue and for reasons to be re....