Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 20] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(13) in The Income Tax Act, 1961

(13)[ The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure shall apply, so far as may be, to searches and seizure under sub-section (1) or sub-section (1-A).] [ Substituted by Act 41 of 1975, Section 35, for sub-Section (13) (w.e.f. 1.10.1975).]