India - Income Tax Act 2010 - Saarc

S. 132 I.T. ACT, 1961 1.620(A) the 66 [Director General or Director] or the 67 [Chief Commissioner orCommissioner], as the case may be, may authorise any 68 [AdditionalDirector or Additional Commissioner or] 69 [Joint Director], 70 [JointCommissioner], 71 [Assistant Director 72 [or Deputy Director]], 73 [AssistantCommissioner 72 [or Deputy Commissioner] or Income-tax Officer],or(B) such 68 [Additional Director or Additional Commissioner or] 69 [JointDirector], or 70 [Joint Commissioner], as the case may be, may authoriseany 71 [Assistant Director 72 [or Deputy Director]], 73 [Assistant Commissioner72 [or Deputy Commissioner] or Income-tax Officer],(the officer so authorised in all cases being hereinafter referred to as theauthorised officer) to—](i) enter and search 74 any 75 [building, place, vessel, vehicle or aircraft]where he has reason to suspect that such books of account, otherdocuments, money, bullion, jewellery or other valuable article orthing are kept;(ii) break open the lock of any door, box, locker, safe, almirah or otherreceptacle for exercising the powers conferred by clause (i) where thekeys thereof are not available;76[(iia) search any person who has got out of, or is about to get into, or is in,the building, place, vessel, vehicle or aircraft, if the authorised officerhas reason to suspect that such person has secreted about his personany such books of account, other documents, money, bullion, jewelleryor other valuable article or thing;]77[(iib) require any person who is found to be in possession or control of anybooks of account or other documents maintained in the form ofelectronic record as defined in clause (t) of sub-section (1) of section2 of the Information Technology Act, 2000 (21 of 2000) 78 , to afford the66. Substituted for “Director of Inspection” by the Direct Tax Laws (Amendment) Act, 1987,w.e.f. 1-4-1988.67. Substituted for “Commissioner”, ibid.68. Inserted by the Finance (No. 2) Act, 2009, w.r.e.f. 1-6-1994.69. Substituted for “Deputy Director” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier“Deputy Director” was substituted for “Deputy Director of Inspection” by the Direct TaxLaws (Amendment) Act, 1987, w.e.f. 1-4-1988.70. Substituted for “Deputy Commissioner” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner”by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.71. Substituted for “Assistant Director of Inspection” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988.72. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.73. Substituted for “or Income-tax Officer” by the Direct Tax Laws (Amendment) Act, 1987 (asamended by the Finance Act, 1988), w.e.f. 1-4-1988.74. For the meaning of the term “search”, see Taxmann’s Direct Taxes Manual, Vol. 3.75. Substituted for “building or place” by the Taxation Laws (Amendment) Act, 1975, w.e.f.1-10-1975.76. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.77. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.78. For definition of “electronic record” as defined in section 2(1)(t) of the InformationTechnology Act, 2000, see Appendix.