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Chapter IIISearchSection 2(21) & Section 132Section 2(21) “Director General or Director” means a person appointedto be a Director General of Income-tax or, as the case may be, a Directorof Income-tax, under sub-section (1) of section 117, and includes a personappointed under that sub-section to be an Additional Director of Incometaxor a Joint Director of Income-tax or an Assistant Director or 1DeputyDirector of Income-tax.SeCTION 132 SeARCh ANd SeIzuRe—(1) Where the Director General or Director or the Chief Commissioner orCommissioner or Additional Director or Additional Commissioner, orJoint Director or Joint Commissioner, in consequence of information inhis possession, has reason to believe that--(a) any person to whom a summons under sub-section (1) of section 37of the Indian Income-tax Act, 1922 (11 of l922), or under sub-section(1) of section 131 of this Act, or a notice under sub-section (4) ofsection 22 of the Indian Income-tax Act, 1922, or under sub-section(1) of section 142 of this Act was issued to produce, or cause to beproduced, any books of account or other documents has omitted orfailed to produce, or cause to be produced, such books of account,or other documents as required by such summons or notice, or(b) any person to whom a summons or notice as aforesaid has beenor might be issued will not, or would not, produce or cause to beproduced, any books of account or other documents which will beuseful for, or relevant to, any proceeding under the Indian Incomewww.taxguru.in