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[Cites 0, Cited by 0] [Section 127A(2)] [Section 127A] [Entire Act]

Union of India - Subsection

Section 127A(2)(ii) in Income Tax Rules, 1962

(ii)"electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000).]