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[Cites 0, Cited by 0] [Section 108(3)] [Section 108] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 108(3)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)of any of the particulars referred to in sub-section (1) for the purposes of investigation or prosecution under this Regulation or the Indian Penal Code or any other enactment for the time being in force;