{"id":55832,"date":"2025-08-14T11:44:01","date_gmt":"2025-08-14T06:14:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=55832"},"modified":"2025-08-14T11:44:01","modified_gmt":"2025-08-14T06:14:01","slug":"sec-132-vs-sec-153a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec-132-vs-sec-153a\/","title":{"rendered":"Sec. 132 vs Sec.153A"},"content":{"rendered":"<p>Father A and Son B were searched u\/132 at residence. Diaries written by father seized, owned up by him.<\/p>\n<p>Certain notes on cash loans were written in the name of Son B in that dairy. B not aware.<\/p>\n<p>Assessment under which Sec. to be carried ? 153 A or 153C?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[202],"class_list":["post-55832","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-search-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/55832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55832"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=55832"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=55832"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=55832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}