Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Procedure for <strong>Search</strong> and <strong>Seizure</strong><br />
S.NO. Rule Brief<br />
5. Sub rule (8) Permission to an occupant or any other<br />
person on his behalf to attend search.<br />
6. Sub rule (9) Delivery of list of things seized to<br />
occupant.<br />
7. Sub rules (10) to (12) Custody of seized articles.<br />
8. Sub rule (13) Opening of Seal.<br />
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