Section 133A(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 133A(3)] [Section 133A] [Entire Act]

Union of India - Subsection

Section 133A(3)(b) in The Income Tax Act, 1961

(b)[ retain in his custody any such books of account or other documents for a period exceeding ten days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General therefor, as the case may be,] [ Substituted by Act 32 of 2003, Section 61, for Clause (b) (w.e.f. 1.6.2003).]

(ii)[ make an inventory of any cash, stock or other valuable article or thing checked or verified by him, [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).]

(iii)record the statement of any person which may be useful for, or relevant to, any proceeding under this Act.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 133A(3)(b) in The Income Tax Act, 1961