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[Cites 0, Cited by 0] [Section 103(1A)] [Section 103] [Entire Act]

State of Punjab - Subsection

Section 103(1A)(a) in The Punjab Goods and Services Tax Act, 2017

(a)the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961;