Rule - 112B (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 112B (of Income Tax Rules, 1962), Income-tax Rules, 1962
Release of articles under section 132(5) (of Income Tax Act, 1961)
Where in pursuance of sub-section [(5)] of section 132 (of Income Tax Act, 1961), the assets or part thereof have to be released, the [Assessing Officer] shall forthwith deliver the same to the person from whose custody they were seized in the presence of two respectable witnesses
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