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Taxes are considered as cost of civilization and cost for running the society. Non payment of taxes by a person is considered as an offence against the society as it affects the public life. Accordingly there are provisions under the Income Tax Act giving authority to encroach upon the right to privacy under certain circumstances. These provisions are contained in section 132 of the Incom Tax Act, 1961. This valuable document provides solutions and analyses of all such tax related problems.
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