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[Cites 0, Cited by 0] [Section 144B(7)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(7)(v) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(v)the time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000(21 of 2000);