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[Cites 0, Cited by 0] [Section 292(2)] [Section 292] [Entire Act]

Union of India - Subsection

Section 292(2)(a) in The Income Tax Act, 2025

(a)The assessment or reassessment or recomputation proceedings under the provisions of this Act (other than of this part), if any, pertaining to any tax year falling in the block period, pending on the date of initiation of search, or the date of making of requisition, as the case may be, shall abate and shall be deemed to have been abated on such date.