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 1] [Section 153B(2)] [Section 153B] [Entire Act] Union of India - Subsection Section 153B(2)(b) in The Income Tax Act, 1961 (b)in the case of requisition under section 132A, on the actual receipt of the books of account or other documents or assets by the Authorised Officer.