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of <h1>Amendments to Sections 132 & 132B: Streamlining Search and Seizure Procedures, Adjusting Retention Timelines, Effective April 2025.</h1> The proposed amendments to sections 132 and 132B of the Act aim to streamline the provisions related to search and seizure. The amendment suggests changing the approval time limit for retaining seized documents to one month from the end of the quarter in which the assessment order is made, easing the burden on Assessing Officers. Additionally, the term 'authorisation' in section 132 is to be updated to 'authorisations' for consistency. Section 132B's references will be updated to align with the amended definition of 'execution of an authorisation' in section 158B. These changes will be effective from April 1, 2025.
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