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[Cites 0, Cited by 0] [Section 132(14)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(14)(i) in The Income Tax Act, 1961

(i)for obtaining ingress into [any building, place, vessel, vehicle or aircraft] [ Substituted by Act 41 of 1975, Section 35, for " such building or place" (w.e.f. 1.10.1975).] to be searched where free ingress thereto is not available;