Laws / Income Tax Rules, 1984 / 67
67 - Search and Seizure
2020-21
67. Search and Seizure.—
(1) Subject to provisions of sub-rule (19), the powers of search and seizure under section 117 shall be exercised in accordance with sub-rules (3) to (18).
(2) deleted.
(3) The authorization under sub-section (1) of section 117 shall be in writing under the signatu...
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