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Amendment of section 153C.

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Full Text of the Document

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....) in the long line, after the words "total income of such other person", the words "for six assessment years immediately preceding the assessment year relevant to the previous year in which search is ....

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Full Text of the Document

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....f any other person. It is proposed to amend the second proviso to sub-section of the said section so as to provide a reference to the relevant assessment year as referred to in sub-section (1) of sec....