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    <title>Powers conferred u/s 120 of the Income-tax Act 1961 (43 of 1961)-column (2) of the Schedule II - Amendment in N. No. S.O. 733(E) dated the 31st July, 2001</title>
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    <description>Chief Commissioners of Income-tax in column (2) of Schedule II are directed under Section 120 to exercise all powers and perform all functions under the Income-tax Act for persons who applied for Permanent Account Number on or after 1 July 2003 and who are otherwise assessable by the Income-tax authorities specified in column (4) of that Schedule.</description>
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      <description>Chief Commissioners of Income-tax in column (2) of Schedule II are directed under Section 120 to exercise all powers and perform all functions under the Income-tax Act for persons who applied for Permanent Account Number on or after 1 July 2003 and who are otherwise assessable by the Income-tax authorities specified in column (4) of that Schedule.</description>
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