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[Cites 0, Cited by 0] [Section 40E] [Entire Act]

Union of India - Subsection

Section 40E(b) in Income Tax Rules, 1962

(b)which has entered into a contract with the member establishment authorizing him to allow purchases against the card issued by it in accordance with the conditions stipulated in sub-clause (iii) of clause (B) of sub-section (2) of section 115WB and this rule; and