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    <title>Power to rescind</title>
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    <description>Power to rescind is conferred on the Central Government, the Board, and income tax authorities to withdraw any notification, approval or order issued under the Code, provided reasons for rescission are recorded in writing and the assessee is given a reasonable opportunity to show cause against the proposed withdrawal.</description>
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      <description>Power to rescind is conferred on the Central Government, the Board, and income tax authorities to withdraw any notification, approval or order issued under the Code, provided reasons for rescission are recorded in writing and the assessee is given a reasonable opportunity to show cause against the proposed withdrawal.</description>
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