708/CBDT.
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....d: 52(2) Statute: Income - Tax Act, 1961 Instruction No.648 dated 14.1.74 (issued from file No.207/2/74-IT.A-II) and direction contained in para 65 of Circular No.20 (LXXVI) of 1964 dated 7.7.64....
TaxTMI