Prescribed authority for tax clearance certificates

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..... authority for tax clearance certificates. 42. (1) For the purposes of sub-section (1) of section 230, the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-Gene .....

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..... y other income-tax authority authorized by him in this behalf : Provided that in the case of a person domiciled in India referred to in the first proviso to sub-section (1A) of section 230, the a .....

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