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

Part 15
Rule 112B

Rule 112BPart 15

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.

Rule 112A Rule 112B Rule 112C