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[Cites 0, Cited by 0] [Section 247(4)] [Section 247] [Entire Act]

Union of India - Subsection

Section 247(4)(b) in The Income Tax Act, 2025

(b)
(i)the authorised officer may, where it is not practicable to seize, any books of account, other documents, asset, bank locker, bank account, or computer system, for reasons other than mentioned under clause (a), serve an order on the owner or the person who is in immediate possession or control thereof, not to remove, part with or otherwise deal with it except with the previous permission of such officer and such authorised officer may also take such steps as may be necessary for ensuring compliance with this clause;
(ii)such order shall not remain in force for a period exceeding sixty days from the date of the order; and
(iii)serving of such order shall not be deemed to be seizure of such books of account, other documents, asset, bank locker, bank account or computer system under sub-section (1)(vii).