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Amendment of section 119. - instructions to subordinate authorities - It is proposed to make a reference...

Amendment of section 119. - instructions to subordinate authorities - It is proposed to make a reference to section 270A in the said clause (a) of sub-section (2) of section 119, so as to enable the Board to issue directions and instructions in respect of section 270A of the Income-tax Act, as well, regarding penalties. .....

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