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Definitions

In thisAct, unless the context otherwise requires, (i) "Appellate Assistant Commissioner" means a person empowered to exercise the powers of the Appellate Assistant Commissioner of Gifttax under section 8 ; (ii) "Appellate Tribunal" means the Appellate Tribunal appointed under section 5A of the Incometax Act; (iii) "assessee" means a perso...


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