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....e context otherwise requires— (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Board" means the Central Board of Direct Taxes consti­tuted under the Central Board of Revenues Act, 1....

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....siness or profession", and who is assessed or assessable to tax in any of the cities specified in Schedule 'A' of this scheme; (e) "e-Return Administrator" means an officer, not below the rank of the....