Section 131(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 6] [Section 131(3)] [Section 131] [Entire Act]

Union of India - Subsection

Section 131(3)(b) in The Income Tax Act, 1961

(b)retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of [the Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be] [ Substituted by Act 26 of 1988, Section 33, for " the Commissioner or Commissioners thereof" (w.e.f. 1.6.1988).].

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Union of India - Subsection

Section 131(3)(b) in The Income Tax Act, 1961