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[Cites 0, Cited by 0] [Section 241(7)] [Section 241] [Entire Act]

Union of India - Subsection

Section 241(7)(a) in The Income Tax Act, 2025

(a)where such powers and functions are exercised and performed concurrently by the Assessing Officers of different classes, any authority lower in rank amongst them shall exercise the powers and perform the functions as any higher authority amongst them may direct; and