Section 525 — Authorisation and assessment in case of search or requisition
Old Act equivalent: Section 292CC of IT Act 1961 Sub-part: Chapter XXIII—Miscellaneous
Statutory Text
- (1) Irrespective of anything contained in this Act,—
(a) it shall not be necessary to issue an authorisation under section 247 or make a requisition under section 248 separately in the name of each person;
(b) where an authorisation under section 247 has been issued or requisition under section 248 has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons. (2) Irrespective of an authorisation issued under section 247 or a requisition made under section 248 mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in such authorisation or requisition. Bar of suits in civil courts.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Search and requisition proceedings.
- Conditions: Authorisation under section 247 and assessment provisions apply with specified modifications.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.