Amendment of section 131.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t from the 1st day of June, 2011,- (i) after sub-section (1A), the following sub-section shall be inserted, namely:- "(2) For the purpose of making an inquiry or investigation in respect of any ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oceedings with respect to such person or class of persons are pending before it or any other income-tax authority."; (ii) in sub-section (3), after the words, brackets, figure and letter "or sub-se....