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Amendment of section 131

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Full Text of the Document

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.... section 131 of the Income-tax Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely: - "(1A) If the Assistant Director of Inspection has reason to sus....

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Full Text of the Document

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....respect to such person or class of persons are pending before him or any other Income-tax authority.": (ii) in sub-section (3),- (a) in the opening paragraph, after the word, bracket....

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