CBDT Circular on Section 132B Of The Income – Tax Act, 1961 – Search & Seizure – Retained Assets, Application Of – Release Of Seized Assets

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SECTION 132B OF THE INCOME – TAX ACT, 1961 – SEARCH & SEIZURE – RETAINED ASSETS, APPLICATION OF – RELEASE OF SEIZED ASSETS INSTRUCTION F. NO. 286/247/98-IT(INV. II), DATED 2-2-1999 Instances have come to the notice of the Board of seizure of assets, which prima facie, appear to have been disclosed in the regular books of account maintained…

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