Amendment of section 153D

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..... r, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA. . - Clause 39 of the Bill seeks to amend section 153D of the Income-tax Act relating to prior approval for assessment in cases of search or requisition. It is currently provided in the section that any order of an assessment or reas .....

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