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[Cites 0, Cited by 0] [Section 415(2)] [Section 415] [Entire Act]

Union of India - Subsection

Section 415(2)(a) in The Income Tax Act, 2025

(a)if the order is the subject-matter of further proceeding under this Act, stay the recovery of such part of the amount specified in the certificate as pertains to the said reduction for the period for which the appeal or other proceeding remains pending; or