Amendment of section 158BE

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..... ct, after sub-section (2), the existing Explanation shall be renumbered as Explanation 1 and after Explanation 1 as so renumbered, the following Explanation shall be inserted and shall be deemed to ha .....

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..... s been issued; (b) in the case of requisition under section 132A on the actual receipt of the books of account or other documents or assets by the Authorised Officer."
Statute, statutory provisio .....

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