Rule - 112C (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 112C (of Income Tax Rules, 1962), Income-tax Rules, 1962
Release of remaining assets
Any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) of section [132B] are discharged shall be forthwith made over or paid to the person, from whose custody the assets were seized, in the presence of two respectable witnesses.
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