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[Cites 0, Cited by 0] [Section 9B] [Entire Act]

Union of India - Subsection

Section 9B(4) in The Income Tax Act, 1961

(4)If any difficulty arises in giving effect to the provisions of this section and sub-section (4) of section 45, the Board may, with the approval of the Central Government, issue guidelines for the purposes of removing the difficulty.