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U/s 120 of the Income Tax Act 1961 - Jurisdiction of income-tax authorities.
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....PARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 49/2014 New Delhi , Dated: October 17, 2014 S.O. 2669(E) - In exercise of the powers conferred by sub-section (1) of section 1....