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[Cites 0, Cited by 13] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

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

(i)enter and search any [building, place, vessel, vehicle or aircraft ] [ Substituted by Act 41 of 1975, Section 35, for " building or place" (w.e.f. 1.10.1975).]where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept;