Amendment of section 25

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..... planation, the following Explanation shall be substituted, with effect from the 1st day of June, 1988, namely :- 'Explanation : For the removal of doubts, it is hereby declared that, for the pur .....

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..... lf under section 120 of the Income-tax Act read with section 8 of this Act; (b) "record" includes all records relating to any proceeding under this Act available at the time of examination .....

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