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Prescribed authority under section 133C

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Full Text of the Document

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....escribed income-tax authority under section 133C shall be an income-tax authority not below the rank of Assistant Commissioner of Income-tax who has been authorised by the Central Board of Direct Taxe....

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Full Text of the Document

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....ipal Director General or Director General or Principal Director or Director as the case may be.         Explanation.- For the purposes of this rule "Princip....

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