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[Cites 0, Cited by 0] [Section 55A(2)] [Section 55A] [Entire Act]

Union of India - Subsection

Section 55A(2)(b) in Income-Tax (Certificate Proceedings) Rules, 1962

(b)in the case of a Hindu undivided family, by the karta, and where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;