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 26] [Section 132] [Entire Act] Union of India - Subsection Section 132(7) in The Income Tax Act, 1961 (7)[* * *] [ Sub-Sections (5) to (7) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).]