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    <title>Substitution of new sections for section 8, 9, 10 and 11</title>
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    <description>Sections 8-11 substitute provisions designating income-tax authorities as wealth-tax authorities with the same jurisdiction as under the Income-tax Act (residence-based jurisdiction for persons not assessee), subjecting control to the Income-tax Act scheme; the Board may issue administrative orders and guidelines (not directing particular assessments or curtailing appellate discretion), permit procedural relaxations and late claims to prevent hardship, and apply Income-tax provisions on assessing officers and case transfers to the Wealth-tax Act with specified modifications.</description>
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      <title>Substitution of new sections for section 8, 9, 10 and 11</title>
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      <description>Sections 8-11 substitute provisions designating income-tax authorities as wealth-tax authorities with the same jurisdiction as under the Income-tax Act (residence-based jurisdiction for persons not assessee), subjecting control to the Income-tax Act scheme; the Board may issue administrative orders and guidelines (not directing particular assessments or curtailing appellate discretion), permit procedural relaxations and late claims to prevent hardship, and apply Income-tax provisions on assessing officers and case transfers to the Wealth-tax Act with specified modifications.</description>
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