Survey, Search & Seizure Income Tax Act, 1961

Sub-section (1A) of section 132
This sub-section empowers the Chief CIT or CIT
to authorize an Authorized Officer to exercise the
powers as contained in clauses (i) to (v) also in
respect of any such premises which are not
covered by the Authorization given under subsection
(1) of section 132 (Such warrant of
authorization can be given in Form No.45B).
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