Transfer of certain proceedings

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Full Text of the Document

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....f Direct Taxes; and (b) in any other case, stand transferred to ^1[the Central Board of Indirect Taxes and Customs]. (2) If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to ^2[the Central Board of Indirect Taxes and Customs], it shall be referred to the Central Government whose decision thereon shall be final. (3) In any ....