Search & Seizure : 7 Things Everyone Should Know !


Search and seizure power to income tax authorities are provided under section 132 of the Income Tax Act. The power is vested under certain authorities with equal accountability and certain rights related to the search operation against a person is embedded in the in those provision only which actually takes away many rights or a person in a civil society. The posting is a simplified version for readers to understand what are the powers of officers and the duty assigned under the tax laws . 

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