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Power of Board to issue directions, etc.
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....6<br>Power of Board to issue directions, etc. 142. (1) The Board may, from time to time, issue such directions or orders to the prescribed income-tax authorities, as it may deem fit: Provided th....
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...., setting forth directions or instructions as to the guidelines, principles or procedures to be followed by the prescribed income-tax authorities in any work relating to this Act, including collection....
TaxTMI
TaxTMI