Substitution of new section for section 158BG

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....ion 158BG. For section 158BG of the Income-tax Act, the following section shall be substituted, namely:- "158BG. Authority competent to make the block assessment The order of assessment for the b....

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....r section 132A, after the 30th day of June, 1995 but before the 1st day of January, 1997; (b) the Deputy Commissioner or Deputy Director, as the case may be, in respect of search initiated under sec....