Amendment of section 153B.

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Full Text of the Document

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....l be excluded", the following clause shall be inserted, namely:-- "(viii) the period commencing from the date on which a reference for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 90A and ending with the date on which the information so requested is received by the Commissioner 15 or a period of six months, whichever is less,". ....