Approval of application under section 80-O of the Income-tax Act, 1961-Modification of procedure

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Full Text of the Document

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....3-FTD), dated December 23, 1975*, wherein the form of application to be filed before the Central Board of Direct Taxes under section 80-O of the Income-tax Act, 1961, was prescribed. 2. By an amendment made to this section by the Finance Act, 1988, it has now been provided that the application for approval of the agreement should be made in the prescribed form and verified in the prescribed man....