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Section / Rule Number Content


55 Advance Ruling
56 Determination of disputed questions
57 Arrangement to defeat the intention and application of the Act to be void
58 Special provisions for statutory orders pertaining to a period shorter or longer than a year
59 Power to transfer proceedings
60 Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
61 Accounts to be audited in certain cases
62 Assessment proceedings etc. not to be invalid on certain grounds

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