CBDT Instruction on Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Production Of Seized Records Before The Revenue Audit Parties

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SECTION 132 OF THE INCOME – TAX ACT, 1961 – SEARCH AND SEIZURE – GENERAL – PRODUCTION OF SEIZED RECORDS BEFORE THE REVENUE AUDIT PARTIES INSTRUCTION NO. 1954 [F.NO. 414/41/95-IT(INV.I)],┬áDATED 9-10-1998 The request of the C&AG for making available the records and documents seized during search for audit scrutiny has been under consideration of the…

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