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..... Wealth-tax Act, 1957 (27 of 1957), the Central Board of Direct Taxes hereby empowers every person appointed to be a Commissioner of Income-tax (Appeals) under section 117 of the Income-tax Act, 1961 ( .....

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..... (1A) of section 23 of the Wealth-tax Act and also in respect of such persons or classes of persons as the Board may direct in accordance with the provisions of clause (e) of sub-section (1A) of the sa .....

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