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Substitution of new section for section 138
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....he Income-tax Act, the following section shall be substituted, namely:- "138. Disclosure of information respecting assessees. (1) Where a person makes an application to the Commissioner in th....
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....ion in this behalf shall be final and shall not be called in question in any court of law. (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the....