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of <h1>Competent authority granted powers like Principal Commissioner under Section 131 to tackle immovable property tax evasion</h1> The competent authority is vested with all the powers equivalent to those of a Principal Commissioner or Commissioner under section 131 of the Income-tax Act, 1961, specifically for the purposes of the chapter addressing the acquisition of immovable properties to counteract tax evasion. This empowers the authority to take necessary actions in cases involving transfer of immovable property aimed at preventing tax avoidance.
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