Amendment of section 138

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..... f the Income-tax Act, in sub-section (1),- (i) in clause (a), for the words and figures "relating to any assessee in respect of any assessment made under this Act or under the Indian Income-tax Act, .....

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..... tained by any income-tax authority in the performance of his functions under this Act" shall be substituted; (2) the words "in respect of that assessment only" shall be omitted.
Statute, statutor .....

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