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[Cites 0, Cited by 0] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(5B) in The Gift-Tax Act, 1958

(5B)The order of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.