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.... Any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) or sub-section (4) of section 28 shall be completed by issuing such notice, within a period ....

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....y was granted by an order of a court or tribunal, or the period for seeking information from an overseas authority through a legal process, shall be excluded. Explanation.--For the removal of doubts,....