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Power to specify format, mode, procedure and processes

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..... Director General of Income Tax (Systems), as the case may be, with the approval of Board, lay down the standards, procedures and processes for effective functioning of the conduct of e-advance rulings proceedings under this Scheme, including format, mode, procedure and processes in respect of the following, namely:- (i) service of the notice, order or any other communication; (ii) receipt of .....

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