CBDT Circular on Section 132, Read With Section 133A Of The Income-Tax Act, 1961 – Search And Seizure – Enquiry Or Investigation In Respect Of Document/Evidence Relating To Income Declaration Scheme (Ids), 2016 Found During Course Of Search Under Section 132 Or Survey Action Under Section 133a

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SECTION 132, READ WITH SECTION 133A OF THE INCOME-TAX ACT, 1961 – SEARCH AND SEIZURE – ENQUIRY OR INVESTIGATION IN RESPECT OF DOCUMENT/EVIDENCE RELATING TO INCOME DECLARATION SCHEME (IDS), 2016 FOUND DURING COURSE OF SEARCH UNDER SECTION 132 OR SURVEY ACTION UNDER SECTION 133A CIRCULAR NO.32 OF 2016 [F.NO.299/124/2016/IT-INV.III], DATED 1-9-2016 The Income Declaration Scheme, 2016…

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