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Substitution of new section for section 35-I
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....alth-tax Act, the following section shall be substituted with effect from the 1st day of April, 1989, namely :- "35-I. Prosecutions to be with the previous sanction of certain wealth-tax author....
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....tion of proceedings, be compounded by - (a) the Board or a Chief Commissioner or a Director General authorised by the Board in this behalf, in a case where the prosecution would lie at the instance ....