Rule-112C, Release of remaining assets (IT Rules, 1962)
Rule-112C, Release of remaining assets (IT 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.]
