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Procedure to be followed in respect of orders passed u/s132(3) prior to 1.4.89.

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....ION NO. 1807/1989  Dated: March 6, 1989 The Direct Tax Laws (Amendment) Act, 1987 has inserted w.e.f. 1st April, 1989 a new sub-section (8A) in section 132 of the Incometax Act, 1961 which ....

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