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[Cites 0, Cited by 0] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(6) in The Income Tax Act, 2025

(6)Every order or direction under sub-section (4)(b) or (5)(b) shall be subject to the following conditions:—
(a)no such order or direction shall be made against any person unless he has been given a reasonable opportunity of being heard;
(b)any person against whom such an order or direction is made may, within one month of the said order or direction, appeal to the Board to have the order or direction cancelled; and
(c)no such order or direction shall take effect until one month has passed from the making thereof, or, if an appeal has been filed, until the disposal of the appeal.