Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 14] [Section 132(1)] [Section 132] [Entire Act] Union of India - Subsection Section 132(1)(v) in The Income Tax Act, 1961 (v)make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing: