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

Union of India - Subsection

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

(a)
(i)The authorised officer may serve an order on the owner or the person, who is in immediate possession or control of any valuable article or thing, other than stock-in-trade of the business not to remove, part with or otherwise deal with it, except with the previous permission of such authorised officer, where it is not possible or practicable to take physical possession of such valuable article or thing and remove it to a safe place due to its volume, weight, or other physical characteristics or due to its being of a dangerous nature; and
(ii)such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under sub-section (1)(vii);