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Report No. 12

301. Appeals.-

An employer objecting to an order of the Commissioner refusing to recognise or an order withdrawing recognition from a provident fund may appeal, within sixty days of such order, to the Central Board of Revenue.

The appeal shall be in the form and shall be verified in the manner prescribed by the Central Board of Revenue.

[Section 58B(4)]

Income-Tax Act, 1922 Back

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