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<h1>Respondents Must Submit Written Reply 7 Days Before Hearing as per Rule 41 of Income-tax Tribunal Rules 1963.</h1> Upon receiving notice of the hearing date for an application, the respondent is required to submit a written reply to the application no later than seven days before the hearing. This requirement is outlined in Rule 41 of the Income-tax (Appellate Tribunal) Rules, 1963, which governs procedures related to direct taxes.