Dear Experts,
Can anyone clear me, who is the prescribed authority as mentioned in Sec. 230(1) of the Income Tax Act, 1961.
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Tax clearance
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Refer following link
https://incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007429.htm
https://incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007429.htm
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