Section Text
Section 292C of the Income-tax Act shall be renumbered as sub-section (1) thereof and
(a) in sub-section (1) as so renumbered, after the words and figures search under section 132, the words, figures and letter or survey under section 133A shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2002;
(b) after sub-section (1) as so renumbered, the following sub-section shall be inserted, and shall be deemed to have been inserted with effect from the 1st day of October, 1975 namely:--
(2) Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 132A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of section 132A, had been found in the possession or control of that person in the course of a search under section 132..