Amendment of section 273A

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Full Text of the Document

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.... Explanation shall be inserted, namely: - "Explanation 2.-Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing belonging to a person are seized under section 132 and within fifteen days of such seizure, the person makes a full and true disclosure of his income to the Commissioner, such person shall, for the purposes of clause (b) of this sub-s....