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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 58

AMENDMENT OF SECTION 133-A -In Section 133-A-of the Income Tax Act, with effect from the 1st day of June, 2002,

~1 min read
https://sooperkanoon.com/act/250256

Bare act section · Research

About this section

Finance Act, 2002 Section 58 is part of Finance Act, 2002 - AMENDMENT OF SECTION 133-A -In Section 133-A-of the Income Tax Act, with effect from the 1st day of June, 2002,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (3), after clause (i), the following clause shall be inserted, namely:- "(i-a) impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him:

Provided that such income tax authority shall not-

(a) impound any books of account or other documents except after recording his reasons for so doing; or (b) retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be,";

(b) in sub-section (4), the words "any books of account or other documents or" shall be omitted.

Frequently asked questions

What does Finance Act, 2002 Section 58 provide?

Section Section 58 of the Finance Act, 2002 (AMENDMENT OF SECTION 133-A -In Section 133-A-of the Income Tax Act, with effect from the 1st day of June, 2002,) is reproduced on this page as part of the Finance Act, 2002. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2002 Section 58?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 58. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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