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[Cites 0, Cited by 0] [Section 10R] [Entire Act]

Union of India - Subsection

Section 10R(6) in Income Tax Rules, 1962

(6)The order under the Act, declaring the agreement as void ab initio, on account of fraud or misrepresentation of facts, shall be in writing and shall provide reason for such declaration and for non-acceptance of assessee's submission, if any.