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[Cites 0, Cited by 0] [Section 230] [Entire Act]

Union of India - Subsection

Section 230(4) in The Income Tax Act, 1961

(4)The Board may make rules for regulating any matter necessary for, or incidental to, the purpose of carrying out the provisions of this section.Explanation. - For the purposes of this section, the expressions "owner" and "charterer" include any representative, agent or employee empowered by the owner or charterer to allow persons to travel by the ship or aircraft.