Home / 
Amendment of section 24
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion, 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 purposes ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 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 time of examination by the Com....