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

Union of India - Subsection

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

(ii)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;