Section 153(9)(xii) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 153(9)] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(9)(xii) in The Income Tax Act, 1961

(xii)the period (not exceeding one hundred and eighty days) commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132A and ending on the date on which the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132A, as the case may be, are handed over to the Assessing Officer having jurisdiction over the assessee,—

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 153(9)(xii) in The Income Tax Act, 1961