Amendment of section 25
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (2), for the Explanation, the following Explanation shall be substituted, with effect from the 1st day of June, 1988, namely :- 'Explanation : For the removal of doubts, it is hereby dec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ised by the Board in this behalf under section 120 of the Income-tax Act read with section 8 of this Act; (b) "record" includes all records relating to any proceeding under this Act available....
TaxTMI