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Proceeding

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..... pect of any year, whether under the Indian Income-tax Act, 1922, or this Act, which may be pending on the date on which a search is authorised under this section or * which may have been completed o .....

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..... n completed on or before such date and * includes also all proceedings under this Act which may be commenced after such date in respect of any year.
Manuals, Ready reckoner, Law and practice, Ref .....

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