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local authorities

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(Querist)
18 July 2008 hello, in the income tax act in terms of person there is a mention of "Local Authorities" . does it mean only municipal corporations or does it include other institutions?
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SHIVAM GROVER

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SHIVAM GROVER (Expert)
18 July 2008 IT INCLUDES OTHER AUTHORITIES ALSO but they must control by municipal comitee

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