Rule – 112A, Inquiry under section 132
March 28, 2018
Rule – 112C, Release of remaining assets
March 29, 2018

Rule – 112B, Release of articles under section 132(5)

112B. Where in pursuance of sub-section 2[(5)] of section 132 of the Act, the assets or part thereof have to be released, the 3[Assessing Officer] shall forthwith deliver the same to the person from whose custody they were seized in the presence of two respectable witnesses.

Reference: www.incometaxindia.gov.in

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