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[Cites 0, Cited by 0] [Section 269B] [Entire Act]

Union of India - Subsection

Section 269B(4) in The Income Tax Act, 1961

(4)Subject to the provisions of sub-section (3), where the jurisdiction of a competent authority is questioned, the competent authority shall, if satisfied with the correctness of the claim, by order in writing, determine the question accordingly and if he is not so satisfied, he shall refer the question to the Board and the Board shall, by order in writing, determine the question.