Section 132(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 58] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(1)(a) in The Income Tax Act, 1961

(a)any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or

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Union of India - Subsection

Section 132(1)(a) in The Income Tax Act, 1961