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[Cites 0, Cited by 0] [Section 22(4)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(4)(b) in Income Tax Rules, 1962

(b)it shall be accompanied by the original instrument or instruments evidencing the partnership as in existence from time to time during the previous year and up to the date of the application together with copies thereof. A certified copy of the instrument or instruments together with a duplicate copy thereof may be attached to the application if, for sufficient reason, the original instrument or instruments cannot be produced.