1[34A. Validation of certain acts.--Any act or thing done or purporting to have been done under the
principal Act, in respect of calling for information from, or furnishing information to, other authorities,
whether in India or outside India, having functions similar to those of the Board and in respect of
settlement of administrative and civil proceedings, shall, for all purposes, be deemed to be valid and
effective as if the amendments made to the principal Act had been in force at all material times.]
1. Ins. by s. 23, ibid. (w.e.f. 18-7-2013).