Legal Document View

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
[Cites 0, Cited by 0] [Section 253(5)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(5)(c) in The Income Tax Act, 2025

(c)impound after recording reasons for doing so, any books of account or other documents, or any computer system inspected by it, and retain it for a period—
(i)up to fifteen days (exclusive of holidays); or
(ii)exceeding fifteen days (exclusive of holidays) with the prior approval of the approving authority;