Amendment of section 70.

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..... ax Act, after sub-section (1), the following sub-section shall be inserted, namely: (1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised repre .....

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..... before the proper officer in compliance of summons issued by the said officer. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - .....

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