Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter III : General Provisions
Part IIIA : Settlement of Dispute
88C. [Repealed] Circumstances where inappropriate to settle
[Section 88C repealed by section 271, read with paragraph 66 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].
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Magistrates Act, 1993