CBDT Instruction on Sections 124 And 127 Of The Income-Tax Act, 1961

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SECTIONS 124 AND 127 OF THE INCOME-TAX ACT, 1961 INSTRUCTION NO. 5103, DATED 16-7-1992 Please recall the discussions held during the Conference of Chief Commissioners of Income Tax/Commissioners of Income Tax from 1st to 3rd May, 1992, and the recommendations made by the said conference. The Board has considered these recommendations and its decisions on the…

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