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The ITAT was created by section 5A of which Act?

AIncome Tax Act, 1922
BIncome Tax Act, 1961
CIncome Tax Act, 1918
DIncome Tax Act, 1860
Answer & Solution
Correct answer: A. Income Tax Act, 1922
Section 5A of the Income Tax Act, 1922 created the Tribunal in 1941.
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