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Changes in special procedure for assessment of search cases.

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Full Text of the Document

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....dent on 31st December, 1996. The Ordinance, inter alia, provides for certain changes in the special procedure for assessment of search cases as contained in Chapter XIVB of the Income-tax Act, 1961. As per section 1(2) of the Ordinance, the provisions relating to Chapter XIVB shall come into force on the 1st day of January, 1997. References have been received from officers in the field regarding t....

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