Rule – 112B, Release of articles under section 132(5)
March 28, 2018
Rule – 112D, Requisition of books of account, etc.
March 29, 2018

Rule – 112C, Release of remaining assets

112C. Any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) of section 5[132B] are discharged shall be forthwith made over or paid to the person, from whose custody the assets were seized, in the presence of two respectable witnesses.


Leave a Reply

Your email address will not be published. Required fields are marked *

94 − 93 =

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.


Want to know more about HostBooks?

We'll help you out!

35 − 31 =
Please contact me by: