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(4)] [Section 132] [Entire Act] Union of India - Subsection Section 132(4)(i) in The Income Tax Act, 1961 (i)that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person;