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

[Cites 0, Cited by 6] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

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

(iib)[ require any person who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents;] [ Inserted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).]

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Union of India - Subsection

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