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[Cites 0, Cited by 0] [Section 36(2)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(2)(b) in Income Tax Rules, 1962

(b)any person connected with the management or administration of the local authority, public body or association upon whom the Assessing Officer has served a notice of his intention of treating him as the person responsible for filing the return.