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</html><thumbnail_url>https://aktassociates.com/blog/wp-content/uploads/2019/11/Section-119.png</thumbnail_url><thumbnail_width>500</thumbnail_width><thumbnail_height>300</thumbnail_height><description>CBDT has empowered to accept an application for claim or refund if it considers it to be genuine in such procedure, tile limit and conditions which shall be discussed in this article.</description></oembed>
