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[Cites 0, Cited by 0] [Section 48DD] [Entire Act]

Union of India - Subsection

Section 48DD(4) in Income Tax Rules, 1962

(4)The competent authority shall, within a period of sixty days from the date of the receipt by him of the statement in Form No. 37EE or, as the case may be, from the date of the rectification of the defects under sub-rule (3), make an order registering the statement under section 269AB ; and if no such order is made by the competent authority within the said period of sixty days, the statement shall be deemed to have been registered under section 269AB as on the date on which the said period of sixty days expires.