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Amendment of section 25
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....lanation, 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 declared that, for the purp....
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....f 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 at the time of examination ....