Closure of the account

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....sires to close the account, an application shall be made, with the approval of the Income-tax Officer or any other officer who has jurisdiction over the depositor, in Form 'E', or as near thereto as m....

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....depositor, acquires a right under clause (i) or clause (ii) of the proviso to sub-section (7) of section 32AB of the Income-tax Act to receive the amount, lying to the credit of the account, the Devel....