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Section 8

Amendment of section 132b

of Income Tax (Amendment) Act 2018

Amendment ActIn forceProvision 8 of 10
Section 8

Section 132b of the principal Act is amended by inserting after subsection (1) the following subsection:

“(1a) Where any arrangements have effect by virtue of this section, section 138 shall not prevent the disclosure to a duly authorized servant or agent of the government with which the arrangements have been made of such information as is required to be disclosed under the arrangements.”.