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[Cites 0, Cited by 0] [Section 270(13)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(13)(b) in The Income Tax Act, 2025

(b)no order under sub-section (10) making an assessment of the total income or loss of such registered non-profit organisation shall be made by him without giving effect to the order passed by the Principal Commissioner or Commissioner under section 351(2)(ii)(A) or (B).