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Inspection, etc., of reports
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....ies of, any reports made by any income-tax authority to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application mad....
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.... or part thereof relevant for the purpose.] 2[Provided further that on or after the 1st day of February, 2021, functions of the Settlement Commission under this section shall be performed by the Inte....