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[Cites 0, Cited by 5] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(5) in The Income Tax Act, 1961

(5)The provisions of sub-section (2) of section 161, section 162 and section 167 shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.