Rule 112B: Release of articles under section 132(5)

The Income-tax Rules, 1962Central Act · 1962

Release of articles under section 132(5).

Where in pursuance of sub-section (5) of section 132 of the Act, the assets or part thereof have to be released, the Assessing Officer shall forthwith deliver the same to the person from whose custody they were seized in the presence of two respectable witnesses.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	112B
Marginal note	Release of articles under section 132(5)
Jurisdiction	Central
Status	In force as published by the source

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