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[Cites 0, Cited by 0] [Section 119(4)] [Section 119] [Entire Act]

Union of India - Subsection

Section 119(4)(c) in The Income Tax Act, 2025

(c)where change in shareholding takes place in a tax year consequent to a resolution plan approved under the Insolvency and Bankruptcy Code, 2016 and a reasonable opportunity of being heard was afforded to the jurisdictional Principal Commissioner or Commissioner; or