Income-tax (Fifteenth Amendment) Rules
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...., 2003 In exercise of powers conferred by section 295, read with clause (b) of subsection (1B) of section 10A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes ....
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....th return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A.-The particulars, which are required to be furnished by the assessee along with the return of income unde....