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

[Cites 0, Cited by 3] [Section 132A(1)] [Section 132A] [Entire Act]

Union of India - Subsection

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

(b)any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under 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 on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents 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 132A(1)(b) in The Income Tax Act, 1961