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this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...