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of <h1>Tribunal's Directive Enforces Compliance for Document Production and Evidence Submission Under Rule 31 of ITAT Rules 1963.</h1> Rule 31 of the Income-tax (Appellate Tribunal) Rules, 1963, mandates that if the Tribunal directs the production of a document, examination of a witness, or adducing of evidence before any income-tax authority, the authority must comply with this direction. After compliance, the authority is required to send the document, witness deposition record, or evidence record to the Tribunal.
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