#search warrant law

Read more about the article 6 Key Presumptions and Powers Under Section 132 of the Income Tax Act During Search and Seizure Operations

6 Key Presumptions and Powers Under Section 132 of the Income Tax Act During Search and Seizure Operations

Introduction Section 132 of the Income Tax Act grants significant powers to tax authorities during search and seizure operations, particularly aimed at unearthing undisclosed income or assets. For individuals and…

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Read more about the article 5 Key Points to Understand the Scope of Section 132(3) of the Income Tax Act: Temporary Seizure without Immediate Physical Possession

5 Key Points to Understand the Scope of Section 132(3) of the Income Tax Act: Temporary Seizure without Immediate Physical Possession

The Income Tax Act, 1961, grants significant powers to authorized officers when conducting search and seizure operations. One such provision is Section 132(3), which enables officers to exercise control over…

Continue Reading5 Key Points to Understand the Scope of Section 132(3) of the Income Tax Act: Temporary Seizure without Immediate Physical Possession