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[Cites 0, Cited by 7] [Section 268A] [Entire Act]

Union of India - Subsection

Section 268A(5) in The Income Tax Act, 1961

(5)Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]