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[Cites 0, Cited by 0] [Section 112(13)] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(13)(i) in Income Tax Rules, 1962

(i)Whenever any sealed package is required to be opened for any of the purposes of the Act, the authorised officer may, unless he is himself the Custodian, requisition the same from the Custodian and on receipt of the requisition, such package or packages, as the case may be, shall be delivered to him by the Custodian. The authorised officer may break any seal and open such package in the presence of two respectable witnesses after giving a reasonable notice to the person from whose custody the contents were seized to be present.