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he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...

239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...