Definitions.

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....nal" means the Appellate Tribunal constituted under section 252 of the Incometax Act, 1961; (2) "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax or Depu....

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.... Chapter; (4) "prescribed" means prescribed by rules made under this Chapter; (5) "taxable commodities transaction" means a transaction of purchase or sale of option in goods, or optio....