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[Cites 0, Cited by 0] [Section 6(3)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(3)(a) in The Central Boards Of Revenue Act, 1963

(a)if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and