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[Cites 0, Cited by 0] [Section 341] [Entire Act]

Union of India - Subsection

Section 341(7) in The Income Tax Act, 2025

(7)The option under sub-section (5) shall be exercised on or before the due date specified in section 263(1) for furnishing the return of income for such tax year, in such form and manner, as may be prescribed.