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[Cites 0, Cited by 0] [Section 130] [Entire Act]

Union of India - Subsection

Section 130(5) in Finance Act, 2013

(5)Where an appeal has been filed before the Appellate Tribunal under sub-section (1) or sub-section (2), the provisions of sections 253 to 255 of the Income-tax Act, 1961, 43 of 1961, shall, as far as may be, apply to such appeal.