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[Cites 0, Cited by 0] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(3) in Income Tax Rules, 1962

(3)Any person in charge of or in any building, place, vessel, vehicle or aircraft authorised to be searched shall, on demand by the officer, authorised to exercise the powers of search and seizure under section 132 (hereinafter referred to as the authorised officer) and on production of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein.