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[Cites 0, Cited by 0] [Section 130] [Entire Act]

Union of India - Subsection

Section 130(3) in Finance Act, 2013

(3)An appeal under sub-section (1) or sub-section (2) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be.