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Section / Rule Number Content


67. Clarification and Advance Rulings.
68. Ongoing contracts
69. Tax Deferment
70. Protection of acts done in good faith
71. Submission of returns by Banks
72. Provision in the case of defective or irregular proceedings
73. Rounding off turnover
74. Rounding off of tax etc.
75. Powers of subordinate officer to be exercised by higher authorities
76. Power to remove difficulties
77. Instructions to Subordinate Officers
78. Power to make rules
79. Power to Amend Schedules

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