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[Cites 0, Cited by 0] [Section 285] [Entire Act]

Union of India - Subsection

Section 285(3) in The Income Tax Act, 2025

(3)Where a claim has been made by an assessee under sub-section (2), he shall not be entitled to reopen matters concluded by an order under section 287 or 288 or 365(10) or 368 or 377.