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Powers of the Authority - Section 245U

Income Tax - Advance Rulings - 10 - (1) The Authority shall, for the purpose of exercising its powers, have all the powe .....

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- discovery and inspection enforcing the attendance of any person including an officer of a banking company and examinin .....

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y shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI, of the .....

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