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

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....rect 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 provides that an order passed under sub-section(3) of sec....