Assistance to SEBI by IT authorities in discharge of their functions.

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....Referred: 143(3) Statute: Income - Tax Act, 1961 Securities and Exchange Board of India (SEBI) has been established to regulate the securities market and to protect the interests of the investors. ....

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....e prices and that these are not guided by excessive speculation on the stock exchange or irregularities in the transactions. Income-tax authorities may come across unusual transactions by the brokers ....