Procedure

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..... l be determined in accordance with the provisions of the Act without having regard to the provisions of sub-rule (2) of rule 10TIA, where the assessee does not exercise option for safe harbour under sub-rule (1) of the said rule. (3) The Assessing Officer may declare the option for safe harbour as invalid by an order in writing, where the assessee has - (a) availed the safe harbour by furnishing i .....

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