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 9] [Section 158BC] [Entire Act] Union of India - Subsection Section 158BC(d) in The Income Tax Act, 1961 (d)[ the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B.] [ Substituted by Act 20 of 2002, Section 66, for Clause (d) (w.e.f. 1.6.2002).]