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[Cites 0, Cited by 0] [Section 263(6)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(6)(d) in The Income Tax Act, 2025

(d)a person shall also not be eligible to furnish an updated return of income, where—
(i)a search has been initiated under section 247 or books of account or other documents or any assets are requisitioned under section 248 in the case of that person; or
(ii)a survey has been conducted under section 253, other than sub-section (4) of the said section, in the case of that person; or
(iii)a notice has been issued under section 294 in pursuance to the provisions of section 295, to that person,for the tax year in which such search is initiated or survey is conducted or requisition is made and any tax year preceding such tax year;