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of <h1>Income-tax authority can issue notices for information under section 260 of the Income Tax Act.</h1> The prescribed income-tax authority is empowered to issue notices to individuals requiring them to provide information relevant to inquiries or proceedings under the Income Tax Act. This information must be furnished in the specified form and within the timeframe outlined in the notice. The authority is authorized to process and utilize the received information and documents according to the scheme notified under section 260 of the Act.
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