Amendment of section 275.

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..... brackets the Commissioner (Appeals) wherever they occur, the words and brackets the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted; (b) for the words and brackets to .....

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..... s) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) . This amendment will take effect from 1st April, 2023. - statute, statutory provisions legislation, law, enactment, Acts, Rule .....

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