Search and Seizure and Retraction of Statements
Join this course to learn about Search and Seizure & Retraction of Statements.
Search and Seizure provisions in the Income Tax Act, 1961 were introduced by Finance Act, 1964, and have undergone a number of amendments by various Finance Acts. This action is governed by Section 132 of the act and survey action is governed by Section 133A of the act.
Get answers to your questions like - Is search a violation of Human Rights?
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