Amendment of section 37B

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Full Text of the Document

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....ealth-tax Officer", the words "Assistant Commissioner or Income-tax Officer" shall be substituted; : (iii) for clauses (i) and (ii), the words "to deliver such books of account, other documents, or assets to the requisitioning officer" shall be substituted; (b) in sub-section (2), for clauses (i) and (ii), the following shall be substituted, namely :- "the officer or authority referred to in....