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Survey, Search & Seizure | 3 |Therefore, the scope of authorization has been widened by making theretrospective amendment w.e.f. 01/04/1976 by inserting a new section292CC in the Income-tax Act to provide that –(i) It shall not be necessary to issue an authorisation under section 132 ormake a requisition under section 132A separately in the name of eachperson;(ii) Where an authorization under section 132 has been issued or arequisition under section 132A has been made mentioning therein thename of more than one person, the mention of such names of more thanone person on such authorization or requisition shall not be deemed toconstrue that it was issued in the name of an association of persons orbody of individuals consisting of such persons;(iii) notwithstanding that an authorization under section 132 has beenissued or requisition under section 132A has been made mentioningtherein the name of more than one person, the assessment orreassessment shall be made separately in the name of each of thepersons mentioned in such authorisation or requisition.www.taxguru.in