Amendment of section 132A.

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..... ared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal. . - Clause 51 of the Bill seeks to amend section 132A of the Income-tax Act relating to powers to requisition books of account, etc. Sub-section (1) of the said section provides that the specified income-tax authority, bas .....

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