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[Cites 0, Cited by 0] [Section 400] [Entire Act]

Union of India - Subsection

Section 400(4) in The Income Tax Act, 2025

(4)The Board may by notification, make rules specifying the cases in which, and the circumstances under which, an application may be made for grant of a certificate under section 395(1) and (3), and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.