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[Cites 0, Cited by 27] [Section 132B] [Entire Act]

Union of India - Subsection

Section 132B(3) in The Income Tax Act, 1961

(3)Any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) are discharged shall be forthwith made over or paid to the persons from whose custody the assets were seized.