India - Income Tax Act 2010 - Saarc

S. 132 I.T. ACT, 1961 1.622the 1st day of October, 2009 unless he has been empowered by the Board to doso 87a .]88[(1A) Where any 89 [Chief Commissioner or Commissioner], in consequence ofinformation in his possession, has reason to suspect that any books of account,other documents, money, bullion, jewellery or other valuable article or thing inrespect of which an officer has been authorised by the 90 [Director General orDirector] or any other 91 [Chief Commissioner or Commissioner] or 92 [AdditionalDirector or Additional Commissioner] 93 [or Joint Director or Joint Commissioner]to take action under clauses (i) to (v) of sub-section (1) are or is kept inany building, place, vessel, vehicle or aircraft not mentioned in the authorisationunder sub-section (1), such 94 [Chief Commissioner or Commissioner] may,notwithstanding anything contained in section 95 [120], authorise the said officerto take action under any of the clauses aforesaid in respect of such building,place, vessel, vehicle or aircraft.](2) The authorised officer may requisition the services of any police officer or ofany officer of the Central Government, or of both, to assist him for all or any ofthe purposes specified in sub-section (1) 96 [or sub-section (1A)] and it shall be theduty of every such officer to comply with such requisition.(3) The authorised officer may, where it is not practicable 97 to seize any suchbooks of account, other documents, money, bullion, jewellery or other valuablearticle or thing, 98 [for reasons other than those mentioned in the second provisoto sub-section (1),] serve an order on the owner or the person who is in immediatepossession 97 or control thereof that he shall not remove, part with or otherwisedeal with it except with the previous permission of such officer and such officermay take such steps as may be necessary for ensuring compliance with this subsection.99[Explanation.—For the removal of doubts, it is hereby declared that serving ofan order as aforesaid under this sub-section shall not be deemed to be seizure ofsuch books of account, other documents, money, bullion, jewellery or othervaluable article or thing under clause (iii) of sub-section (1).]87a. For relevant Notifications, see Taxmann’s Master Guide to Income-tax Act.88. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. See rule 112(2)(c)and Form No. 45B.89. Substituted for “Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.90. Substituted for “Director of Inspection”, ibid.91. Substituted for “Commissioner”, ibid.92. Substituted for “any such Joint Director or Joint Commissioner as may be empowered inthis behalf by the Board” by the Finance (No. 2) Act, 2009, w.r.e.f. 1-6-1994. Earlier, it wasamended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and Finance(No. 2) Act, 1998, w.e.f. 1-10-1998.93. Inserted by the Finance (No. 2) Act, 2009, w.r.e.f. 1-10-1998.94. Substituted for “Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.95. Substituted for “121” by the Direct Tax Laws (Amendment) Act, 1987 (as amended by theFinance Act, 1988), w.e.f. 1-4-1988.96. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.97. For the meaning of the terms “practicable” and “possession”, see Taxmann’s Direct TaxesManual, Vol. 3.98. Inserted by the Finance Act, 1988, w.e.f. 1-4-1989.99. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.