Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 525] [Entire Act]

Union of India - Subsection

Section 525(1) in The Income Tax Act, 2025

(1)Irrespective of anything contained in this Act,—
(a)it shall not be necessary to issue an authorisation under section 247 or make a requisition under section 248 separately in the name of each person;
(b)where an authorisation under section 247 has been issued or requisition under section 248 has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons.