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 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;