Amendment of section 130.

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....ipal Act,- (i) in sub-section (1), in the proviso,- (a) after the words "regulatory body or authorities concerned", the words "or any other person concerned" shall be inserted; (b....

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....al year: Provided that where a direction has been issued by the Central Government under the proviso to sub-section (5) of section 128 for keeping of books of account for a period longer than....