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[Cites 0, Cited by 0] [Section 112(6)] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(6)(b) in Income Tax Rules, 1962

(b)where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons, to attend and witness the search and may issue an order in writing to them or any of them so to do.