CBDT Circular on Section 132, Read With Section 132a Of The Income-Tax Act, 1961 – Search & Seizure – Assessment Of Preceding Years In Search Cases During Election Period


SECTION 132, READ WITH SECTION 132A OF THE INCOME-TAX ACT, 1961 – SEARCH & SEIZURE – ASSESSMENT OF PRECEDING YEARS IN SEARCH CASES DURING ELECTION PERIOD CIRCULAR NO. 10/2012 [F. NO. 282/22/2012-IT (INV. V)], DATED 31-12-2012 As per provisions contained in section 153A and 153C of the Income Tax Act, 1961, the Assessing Officer is required…

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