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[Cites 0, Cited by 0] [Section 11AA] [Entire Act]

Union of India - Subsection

Section 11AA(6) in Income Tax Rules, 1962

(6)The time limit within which the Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the end of the month in which such application was made :Provided that in computing the period of six months, any time taken by the applicant in not complying with the directions of the Commissioner under sub-rule (3) shall be excluded.