Admissibility of materials now subject to sub section (2A) of section 22B, restricting materials in wealth-tax proceedings.

The opening words of section 22D(5) are amended to read: "Subject to the provisions of sub-section (2A) of section 22B, the materials brought on record", thereby making the materials referred to in section 22D(5) subject to the conditions and restrictions contained in sub-section (2A) of section 22B.

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