Section 248(1)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 248(1)] [Section 248] [Entire Act]

Union of India - Subsection

Section 248(1)(b) in The Income Tax Act, 2025

(b)any books of account or other documents, or any information in electronic form or on a computer system will be useful for, or relevant to, any proceeding under the Income-tax Act, 1961 or this Act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, such books of account or other documents, or such information on the return of such books of account or other documents or computer system containing such information by any officer or authority by whom or by which such books of account or other documents or computer system containing the said information have been taken into custody under any other law for the time being in force; or

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Union of India - Subsection

Section 248(1)(b) in The Income Tax Act, 2025