Amendment of section 263

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.... section 263 of the Income-tax Act, with effect from the 1st day of October, 1984,- (a) in sub-section (1), the following Explanation shall be inserted at the end, namely: - "Explana....

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....owers or in performance of the functions of an Income-tax Officer conferred on, or assigned to, him under clause (a) of sub-section (1) of section 125 or under sub-section (1) of section 125A."; ....