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[Cites 0, Cited by 0] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(3) in The Income Tax Act, 2025

(3)Where any reference is made in this Act to any tax year commencing on to any earlier tax year, the same shall be construed the 1st April, 2025 or as a reference to the corresponding previous year under the repealed Income-tax Act.