Amendment of section 132B

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..... der section 153A and the assessment of the year relevant to the previous year in which search is initiated or requisition is made, or the amount of liability determined on completion of the assessment under Chapter XIV-B for the block period, as the case may be" shall be substituted; (ii) in the first proviso, for the words "Provided that where the nature and source of acquisition of any such ass .....

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