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[Cites 0, Cited by 0] [Section 127A(2)] [Section 127A] [Entire Act]

Union of India - Subsection

Section 127A(2)(i) in Income Tax Rules, 1962

(i)"electronic mail" and "electronic mail message" shall have the same meanings respectively assigned to them in Explanation to section 66A of the Information Technology Act, 2000 (21 of 2000);