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 32] [Section 133A(3)] [Section 133A] [Entire Act] Union of India - Subsection Section 133A(3)(ia) in The Income Tax Act, 1961 (ia)[ impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him: [ Inserted by Act 20 of 2002, Section 58 (w.e.f. 1.6.2002).]