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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authorities Gain Broader Powers to Collect and Process Financial Information Under Expanded Section 138 Provisions</h1> The amendment modifies section 138 of the Income-tax Act, 1961, expanding the scope of information gathering by income-tax authorities. It replaces existing language to broaden the context of information received or obtained by tax authorities during the performance of their functions under the Act. The changes remove specific references to assessments and widen the provisions for information collection and processing by tax officials.
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