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[Cites 0, Cited by 8] [Section 142A] [Entire Act]

Union of India - Subsection

Section 142A(2) in The Income Tax Act, 1961

(2)The Valuation Officer to whom a reference is made under sub-section (1) shall, for the purposes of dealing with such reference, have all the powers that he has under section 38-A of the Wealth-tax Act, 1957 (27 of 1957).