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[Cites 0, Cited by 0] [Section 247(8)] [Section 247] [Entire Act]

Union of India - Subsection

Section 247(8)(a) in The Income Tax Act, 2025

(a)be made, if the authorised officer is satisfied, after recording the reasons in writing, that it is necessary to do so in the interest of the revenue, with the prior approval of Principal Director General or Director General or the Principal Director or Director; and