(3)For the removal of doubts, it is hereby declared that an income-tax authority acting under this section shall, on no account, remove or cause to be removed from the building or place wherein he has entered, any books of account or other documents or any cash, stock or other valuable article or thing.Explanation. - In this section, "income-tax authority" means a ] [Substituted by Act 20 of 2002, Section 57, for Section 132-B (w.e.f. 1.6.2002).] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).], an [Assistant Director or Deputy Director] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Director" (w.e.f. 1.10.1998).] or an [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][, and includes an Inspector of Income-tax who has been authorised by the Assessing Officer to exercise the powers conferred under this section in relation to the area in respect of which the ] [Inserted by Act 23 of 1986, Section 27 (w.e.f. 13.5.1986).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][exercises jurisdiction or part thereof.] [Inserted by Act 23 of 1986, Section 27 (w.e.f. 13.5.1986).]
