Amendment of section 132A.

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Full Text of the Document

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....ed that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal.". - Clause 51 of the Bill seeks to amend section 132A of the Income-tax Act relating to powers to requisition books of account, etc. Sub-section (1) of the said section provides that the specified income-tax authority, b....