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Amendment of section 130

Section 34 - Acts - Finance Act - Section 34 - 34. In section 130 of the principal Act,- (i) in sub-section (1), in the proviso,- (a) after the words "regulatory body or authorities concerned", the words "or any other person concerned& .....

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3) No order shall be made under sub-section (1) in respect of re-opening of books of account relating to a period earlier than eight financial years immediately preceding the current financial year: Provided that where a direction has been issued by .....

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