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[Cites 0, Cited by 0] [Section 112(13)] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(13)(ii) in Income Tax Rules, 1962

(ii)Such person shall be permitted to be present till all or any of the contents of such package are placed in a fresh package or packages and sealed in the manner specified in sub-rule (1) or delivered to such person or the Custodian, as the case may be.