Definition

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..... ntext otherwise requires - ( a ) 'Act' means the Income Tax Act, 1961 (43 of 1961). ( b ) 'Board' means Central Board of Direct Taxes constituted under the Central Bo .....

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..... f ) words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act. - - statute, statutory provisions legislation, law, .....

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