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    <title>Application for &#039;Nil&#039; Tax Deduction u/s 197 and Revision Request u/s 264 Sent Back for Review.</title>
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    <description>Application for ‘Nil’ rate of tax deduction certificates u/s 197 - the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to Caesar - Matter restored before AO</description>
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