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Audit.[Rule 46]

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..... luded under this Act may be reopened. Explanation: A notice may be served notwithstanding the fact that the person may already have been assessed under sections 31, 32 or 33 of this Act. (2) A notice served under sub-section (1) of this section may require the person on whom it is served, to appear on a date and place specified therein, which may be at his business premises or at a place speci .....

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