Amendment of section 271AAB

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Full Text of the Document

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....ll, 2016 receives the assent of the President" shall be inserted; (II) after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct that, in a case where search has been initiated under section 132 on or after the date on which the Taxation Laws (Second Amendment) Bil....