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[Cites 0, Cited by 0] [Section 112(2)] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(2)(a) in Income Tax Rules, 1962

(a)The authorisation under sub-section (1) of section 132 (other than an authorisation under the proviso thereto) by the Director-General or Director or the Chief Commissioner or Commissioner or any such Deputy Director or Deputy Commissioner as is empowered by the Board in this behalf shall be in Form No. 45;