RULE 148 INCOME-TAX RULES 2026 Search and Seizure under section 247.
RULE 148 INCOME-TAX RULES 2026 RULE 148 INCOME-TAX RULES 2026 Search and Seizure under section 247. 148. (1) The powers of search and seizure under section 247 shall be exercised in accordance with sub-rules (2) to (21). (2) The authorisation under— (a) section 247(1) by the approving authority, as is empowered by the Board in this… Read More »