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Appearance by approved valuer in certain matters.

Section 77 - Acts - GENERAL PROVISIONS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, .....

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Tribunal, in connection with any matter relating to the valuation of any asset, may attend through a valuer approved by .....

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f sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath .....

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