India - Income Tax Act 2010 - Saarc

S. 132 I.T. ACT, 1961 1.626or Director] under sub-section (8), he may make an application to theBoard stating therein the reasons for such objection and requesting for thereturn of the books of account or other documents 15 [and the Board may, aftergiving the applicant an opportunity of being heard, pass such orders as it thinksfit].(11) 16 [***](11A) 17 [***](12) 18 [***]19[(13) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relatingto searches and seizure shall apply, so far as may be, to searches and seizureunder sub-section (1) or sub-section (1A).]20(14) The Board may make rules in relation to any search or seizure under thissection ; in particular, and without prejudice to the generality of the foregoingpower, such rules may provide for the procedure to be followed by the authorisedofficer—(i) for obtaining ingress into 21 [any building, place, vessel, vehicle oraircraft] to be searched where free ingress thereto is not available ;(ii) for ensuring safe custody of any books of account or other documentsor assets seized.15. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.16. Omitted, ibid. Prior to its omission, sub-section (11), as amended by the Taxation Laws(Amendment) Act, 1984, w.e.f. 1-10-1984 and Direct Tax Laws (Amendment) Act, 1987,w.e.f. 1-4-1988, read as under :“(11) If any person objects for any reason to an order made under sub-section (5), he may,within thirty days of the date of such order, make an application to the Chief Commissioneror Commissioner, stating therein the reasons for such objection and requesting forappropriate relief in the matter.”17. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (11A),as inserted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and amendedby the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under :“(11A) Every application referred to in sub-section (11) which is pending immediatelybefore the 1st day of October, 1984, before an authority notified under that sub-sectionas it stood immediately before that day shall stand transferred on that day to the ChiefCommissioner or Commissioner, and the Chief Commissioner or Commissioner mayproceed with such application from the stage at which it was on that day :Provided that the applicant may demand that before proceeding further with theapplication, he be reheard.”18. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (12), asamended by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and Direct TaxLaws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under :“(12) On receipt of the application under sub-section (10) the Board, or on receipt of theapplication under sub-section (11) the Chief Commissioner or Commissioner, may, aftergiving the applicant an opportunity of being heard, pass such orders as it or he thinks fit.”19. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.20. See rule 112.21. Substituted for “such building or place” by the Taxation Laws (Amendment) Act, 1975,w.e.f. 1-10-1975.