| http://www.w3.org/ns/prov#value | - t thinks fit. (4) Any income-tax authority below the rank of Joint Commissioner shall not,??? (a) impound any books of account or other documents without recording his 20 reasons for so doing; or (b) retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Chief Commissioner or the Commissioner. 135. (1) The Competent Investigating
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