826/CBDT.

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..... September, 1957, on the above subject in which in para 2(c) it was intimated that rights or interests (otherwise than by way of security) in or over tangible movable property are located in India if .....

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..... 1957 dated the 28th September, 1957 are inapplicable and may be treated as cancelled. 2. The contents of this instruction may please be brought to the notice of all the officers in your charge.
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