Who gives approval of interest modification under section 244 A

who gives approval of interest modification under section 244 A
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Quick Summary
This discussion clarifies who is responsible for approving interest modifications under Section 244A. It states that the Central Processing Centre (CPC) holds this authority. Additionally, the Range Head ACIT/DCIT is also identified as having a role in this approval process.

It must be the cpc
Its range head acit/dcit

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