Amendment of section 24
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...., 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 declared....
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....e Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act; (b) "record" includes all records relating to any proceeding under this Act available at the ti....
TaxTMI