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[Cites 0, Cited by 8] [Section 132A] [Entire Act]

Union of India - Subsection

Section 132A(2) in The Income Tax Act, 1961

(2)On a requisition being made under sub-section (1), the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, of that sub-section shall deliver the books of account, other documents or assets to the requisitioning officer either forthwith or when such officer or authority is of the opinion that it is no longer necessary to retain the same in his or its custody.