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[Cites 0, Cited by 0] [Section 315(8)] [Section 315] [Entire Act]

Union of India - Subsection

Section 315(8)(a) in The Income Tax Act, 2025

(a)a claim that such partial partition has taken place shall not be inquired into under sub-section (2) and no finding shall be recorded under sub-section (3) that such partial partition had taken place and any finding recorded under sub-section (3) to that effect at any time, shall be null and void;