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Interpretation
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....he period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition; (b) "requisition" means requisition of books of account, other documents or any assets under section 248; (c) "search" means a search initiated under section 247; ....
TaxTMI