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Section 12A - Obligations of Banking Companies, Financial Institutions and Intermediaries - Other Direct Tax Provisions - Section 12A - 1[ 12A. (1) The Director may call for from any reporting entity .....

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irector such information as may be required by him under sub-section (1) within such time and in such manner as he may specify. (3) Save as otherwise provided under any law for the time being in force .....

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