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[Cites 0, Cited by 0] [Section 245U] [Entire Act]

Union of India - Subsection

Section 245U(1) in The Income Tax Act, 1961

(1)The Authority shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section 131 of this Act.