Amendment of section 131

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..... the Income-tax Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely: - "(1A) If the Assistant Director of Inspection has reason to suspect that any income has been .....

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..... s of persons are pending before him or any other Income-tax authority.": (ii) in sub-section (3),- (a) in the opening paragraph, after the word, brackets and figure "sub-section (1)"', the wor .....

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