Reasons to believe to conduct search etc not to be disclose :

 

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
50 & 51	Reasons to believe to conduct search etc not to be disclosed	132 (1) & 132(1A)	Insertion of Explanation added to section 132(1) & 132 (1A)	1/10/1975	Non disclosure of “reasons to believe and reasons to suspect” to any person or authority or ITAT. Judicial Pronouncements nullified