Amendment of section 35-I

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Full Text of the Document

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....is Act except with the previous sanction of the Commissioner of Commissioner (Appeals); Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid wealth-tax authorities as he may deem fit for institution of proceedings under this sub-section. (2) Any such offence may, either before on after the institution of procee....