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    <title>Power of survey - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Amendments expand the power of survey to permit authorized entry after sunrise and before sunset for inspection and verification of withholding and collection obligations, allow inspection, marking, extraction of copies and recording statements, and extend the permissible retention period of inspected books or documents subject to prior approval by senior designated officers, while prohibiting impounding, retention or inventorying of cash, stock or valuables during such verification.</description>
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