TMI BlogAmendment of section 132.X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or recomputation is made" shall be substituted; (b) in Explanation 1, in clause (a), for the word "authorisation", the word "authorisations" shall be substituted. - Clause 37 of the Bill seeks to amend section 132 of the Income-tax Act relating to search and seizure. Sub-section (8) of the said section provides that the last date for taking approval for retention of seized books of accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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