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[Cites 0, Cited by 0] [Section 21] [Entire Act]

NCT Delhi - Subsection

Section 21(6) in Delhi Sales Tax Act, 1975

(6)For the purposes of sub-section (5) of this section and section 59 the expression "principal officer" shall have the meaning assigned to it under clause (35) of section 2 of the Income-Tax Act, 1961 (43 of 1961).