Amendment to income-tax law validates certain tax searches and updates provisions under the principal income-tax statute. Amendment to the principal income-tax statute modifies provisions of the Income-tax Act, 1961 and provides statutory validation for certain searches carried out under that Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment to income-tax law validates certain tax searches and updates provisions under the principal income-tax statute.
Amendment to the principal income-tax statute modifies provisions of the Income-tax Act, 1961 and provides statutory validation for certain searches carried out under that Act.
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