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

Union of India - Subsection

Section 10P(4) in Income Tax Rules, 1962

(4)The Director General of Income-tax (International Taxation) shall forward the report to the Board in a case where there is finding of failure on part of assessee to comply with terms of agreement and cancellation of the agreement is required.