Amendment of section 153C.

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..... ction (2), the following sub-section shall be inserted, namely:- (3) Nothing contained in this section shall apply in relation to a search initiated under section 132 or books of account, other do .....

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..... h initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after 1st day of April, 2021. This amendment will take effect from 1st April, .....

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