Section 132(4) in The Income- Tax Act, 1995

Central Government Act

(4) The authorised officer may, during the course of the search or seizure, examine on oath any person who is fond to be in possession or control of any books of account, documents, money, bullion, jewellery to

1. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975. See rule 112 (2) (c) and Form No. 45B.

2. Substituted for" Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.

3. Substituted for" Director of Inspection", ibid.

4. Substituted for" Commissioner", ibid.

5. Substituted for" Inspecting Assistant", ibid.

6. Substituted for" Inspecting Assistant", ibid.

7. Substituted for" Commissioner", ibid.

8. Substituted for" 121" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988, w. e. f. 1- 4- 1988.

9. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

10. Inserted by the Finance Act, 1988, w. e. f. 1- 4- 1989.

11. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.

other valuable article or thing and any statement made by such person during such examination may thereafter be used in evidence in any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under this Act. 1[ Explanation.- For the removal of doubts, it is hereby declared that the examination of any person under this sub- section may be not merely in respect of any books of account, other documents or assets found as a result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under this Act.]