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[Cites 0, Cited by 0] [Section 158A(6)] [Section 158A] [Entire Act]

Union of India - Subsection

Section 158A(6)(a) in The Income Tax Act, 1961

(a)"appellate authority" means the [Deputy Commissioner (Appeals), the Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] or the Appellate Tribunal;