Critical analysis of the amendment relating to section 132 of IT Act

Divyanshu Dubey , Last updated: 17 August 2017  
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Introduction Finance Act 2017 had inculcated within it many promises for the welfare of public, but certainly amendment to section 132 of the Income Tax Act, 1961 negates that assertion. It had been proposed by the Finance Act 2017 that the requirement in relation to reason to believe or reason t

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