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Guarantee Bond to be furnished by agent of non-resident shipping concern.

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....O. 990/CBDT Dated : July 28, 1976 Section(s) Referred: 172 Statute: Income - Tax Act, 1961 Reference is invited to para. 3 of Board's Instruction No. 838** (F. No. 480/2/75-FTD), dated 3rd....

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