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[Cites 0, Cited by 0] [Section 10K] [Entire Act]

Union of India - Subsection

Section 10K(5) in Income Tax Rules, 1962

(5)No order under sub-rule (4) shall be passed without providing an opportunity of being heard to the applicant and if an application is not allowed to be proceeded with, the fee paid by the applicant shall be refunded.