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[Cites 0, Cited by 0] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(6) in Income Tax Rules, 1962

(6)Before making a search, the authorised officer shall,-
(a)where a building or place is to be searched, call upon two or more respectable inhabitants of the locality in which the building or place to be searched is situate, and
(b)where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons, to attend and witness the search and may issue an order in writing to them or any of them so to do.