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CHAPTER XIII

INCOME-TAX AUTHORITIES

1[119A Taxpayer’s Charter.

“119A. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of such Charter.”.]

NOTE:-

1. Inserted by the Finance Act, 2020w.e.f. (shall come into force on such date as the Central Goverment may, by notification in the Official Gazette.)

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