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[Cites 0, Cited by 0] [Section 243] [Entire Act]

Union of India - Subsection

Section 243(5) in The Income Tax Act, 2025

(5)The transfer of a case under sub-section (1) or (2) may be made at any stage of the proceedings, and it shall not be necessary to re-issue any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred.