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Modification of the provisions relating to proceedings before Income-tax authorities

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....section 136 Circular No. 421 dated 12/6/85: C. Other Important Relevant Circulars / Instructions. Modification of the provisions relating to proceedings before income-tax authorities. 35.1 Un....

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....for the purposes of Chapter XXVI, of the Code of Criminal Procedure, 1973. This amendment; is intended to secure that; prosecution proceedings for offenses under the relevant provisions of the Indian ....

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