Section 132(1)(iia) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(1)(iia) in The Income Tax Act, 1961

(iia)[ search any person who has got out of, or is about to get into, or is in the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing;] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).]

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Union of India - Subsection

Section 132(1)(iia) in The Income Tax Act, 1961