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    <title>Amendment of section 152.</title>
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    <description>The amendment provides that information obtained under sections 150 and 151 shall not be used for any proceedings under the Act without giving an opportunity of being heard to the person concerned, removes the limiting phrase referring to individual returns, and omits sub section (2) of section 152.</description>
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      <description>The amendment provides that information obtained under sections 150 and 151 shall not be used for any proceedings under the Act without giving an opportunity of being heard to the person concerned, removes the limiting phrase referring to individual returns, and omits sub section (2) of section 152.</description>
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