Power of Central Government to relax provisions of this Chapter

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Full Text of the Document

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....ch payment or receipt and in respect of such person or class of persons. ^1[(2) The Board may, with the previous approval of the Central Government, issue guidelines to remove any difficulty arising in giving effect to the provisions of this Chapter and such guidelines shall be- (a) binding on the income-tax authorities and on the person liable to deduct or, as the case may be, collect....