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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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....des 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 the applicability of the provisions of section 4 to 10 of the ....