Amendment of section 131.

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..... ct from the 1st day of June, 2011, (i) after sub-section (1A), the following sub-section shall be inserted, namely: (2) For the purpose of making an inquiry or investigation in respect of any p .....

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..... ceedings with respect to such person or class of persons are pending before it or any other income-tax authority. ; (ii) in sub-section (3), after the words, brackets, figure and letter or sub-sect .....

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