Section 269UB(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 269UB(3)(b) in The Income Tax Act, 1961

(b)in a case where such property is situate within the local limits of the jurisdiction of two or more appropriate authorities, be the appropriate authority empowered to perform such functions in relation to such property in accordance with the rules made in this behalf by the Board under section 295.

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Union of India - Subsection

Section 269UB(3)(b) in The Income Tax Act, 1961