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[Cites 0, Cited by 0] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(7) in The Income Tax Act, 2025

(7)In a case where the remaining time period for making an order of regular assessment or reassessment, after excluding the time period specified in sub-section (3)(j), ends before the end of the month, the remaining period shall be extended to the end of such month, and the specified time limit for completion shall be deemed to have been extended accordingly.