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[Cites 0, Cited by 25] [Section 132A(1)] [Section 132A] [Entire Act]

Union of India - Subsection

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

(c)any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then, the ] [Director General or Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).] or the [Chief Commissioner or Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][may authorise any ] [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).] [Additional Director, Additional Commissioner,] [ Inserted by Act 33 of 2009, Section 52 (w.r.e.f. 1.6.1994).] [Joint Director] [ Substituted by Act 4 of 1988, Section 2, for " Director or Inspection" (w.e.f. 1.4.1988).], [Joint Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).], [Assistant Director] [ Substituted by Act 4 of 1988, Section 2, for " Assistant Director of Inspection" (w.e.f. 1.4.1988).] [or Deputy Director] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).], [Assistant Commissioner or Deputy Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).][or Income-tax Officer (hereafter in this section and in sub-section (2) of section 278-D referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer. [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).]