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[Cites 0, Cited by 0] [Section 97(3)] [Section 97] [Entire Act]

State of Kerala - Subsection

Section 97(3)(a) in Kerala Value Added Tax Rules, 2005

(a)who has passed the accountancy examination recognized by the (Central Board of Direct Taxes) under rule 50 of the Income Tax Rules 1962, for the purpose of clause (v) of sub-section (2) of section 288 of the Income Tax Act, 1961 (Central Act 4 of 1961,) ; or