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    <title>Amendment of section 132</title>
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    <description>Bullion, jewellery or other valuable articles constituting a business&#039;s stock-in-trade found during a search shall not be seized; the authorised officer must instead make a note or inventory of such stock-in-trade, and the second proviso to sub section (1) is inapplicable to such valuable stock-in-trade. Sub section (8) is amended to broaden its cross-reference so that the provision applies to the designated search-based assessment provision as well as the previously referenced clause.</description>
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    <pubDate>Wed, 22 Oct 2008 09:07:29 +0530</pubDate>
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      <description>Bullion, jewellery or other valuable articles constituting a business&#039;s stock-in-trade found during a search shall not be seized; the authorised officer must instead make a note or inventory of such stock-in-trade, and the second proviso to sub section (1) is inapplicable to such valuable stock-in-trade. Sub section (8) is amended to broaden its cross-reference so that the provision applies to the designated search-based assessment provision as well as the previously referenced clause.</description>
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      <pubDate>Wed, 22 Oct 2008 09:07:29 +0530</pubDate>
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