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Jurisdiction of authorities.

Section 51 - Authorities - Other Direct Tax Provisions - Section 51 - 51. (1) The authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, assigned .....

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ormance of the functions by all or any of the authorities. (2) In issuing the directions or orders referred to in sub-section (1), the Central Government may have regard to any one or more of the foll .....

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