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

[Cites 0, Cited by 5] [Section 132A(1)] [Section 132A] [Entire Act]

Union of India - Subsection

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

(a)any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed, to produce or cause to be produced, such books of account or other documents, as required by such summons or notice and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or

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Union of India - Subsection

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