Section 48L(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 48L(2)(b) in Income Tax Rules, 1962

(b)before the expiry of 15 days from the date on which the provisions of Chapter XXC come into force in any areas, other than the areas referred to in clause (a) where the agreement for transfer is entered into before such date; and

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Union of India - Subsection

Section 48L(2)(b) in Income Tax Rules, 1962