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[Cites 0, Cited by 0] [Section 18DA] [Entire Act]

Union of India - Subsection

Section 18DA(7) in Income Tax Rules, 1962

(7)The prescribed authority shall grant approval within four months from the date of receipt of the application :Provided that where the approval is not granted, the decision of the said authority shall be communicated to the applicant within the said period of four months :Provided further that no approval shall be refused unless the applicant has been given an opportunity of being heard.