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Manner of authentication of records received from outside India.

Rule 3 - Rules - Other Direct Tax Provisions - Rule 3 - 3. (1) For the purposes of sub-section (2) of section 22 of the Act, any record received from the place outside India shall be deemed to be auth .....

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on or investigations of cases relating to any offence under the Act, or (b) which is purporting to have affixed, impressed or submitted thereon or thereto the seal and signature of any person who is a .....

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