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[Cites 0, Cited by 0] [Section 269A(2)] [Section 269A] [Entire Act]

Union of India - Subsection

Section 269A(2)(c) in The Income Tax Act, 1961

(c)"Court" means a principal Civil Court of original jurisdiction unless the Central Government has appointed (as it is hereby authorised to do) any special judicial officer within any specified local limits to perform the functions of the Court under this Chapter;