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    <title>Power to withdraw approval.</title>
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    <description>Where the Central Government, the Board or an income-tax authority may grant any approval under the Act, it may withdraw such approval at any time, even if the provision does not expressly allow withdrawal, provided the authority records the reasons for withdrawal and gives the assessee a reasonable opportunity of being heard.</description>
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      <description>Where the Central Government, the Board or an income-tax authority may grant any approval under the Act, it may withdraw such approval at any time, even if the provision does not expressly allow withdrawal, provided the authority records the reasons for withdrawal and gives the assessee a reasonable opportunity of being heard.</description>
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