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[Cites 0, Cited by 0] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(5) in Income Tax Rules, 1962

(5)Any person referred to in clause (iia) of sub-section (1) of section 132 may be searched by the authorised officer with such assistance as he may consider necessary. If such person is a woman, the search shall be made by another woman with a strict regard to decency.