Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 880(E), dated 14-9-2001
Please refer the attached file for details
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Notification No : 52 /2014Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_5959_52.pdf