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[Cites 0, Cited by 0] [Section 10F] [Entire Act]

Union of India - Subsection

Section 10F(d) in Income Tax Rules, 1962

(d)"competent authority in India" means an officer authorised by the Central Government for the purpose of discharging the functions as such for matters in respect of any agreement entered into under section 90 or 90A of the Act;