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Bar on disclosure of information.
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....in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act 2[without giving an opportunity of being heard to the person concerned]. (2) 3[****] (3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or clas....
TaxTMI
TaxTMI