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[Cites 0, Cited by 0] [Section 55B] [Entire Act]

Union of India - Subsection

Section 55B(6) in Income-Tax (Certificate Proceedings) Rules, 1962

(6)The order of the [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.