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[Cites 0, Cited by 0] [Section 293(5)] [Section 293] [Entire Act]

Union of India - Subsection

Section 293(5)(a) in The Income Tax Act, 2025

(a)as a result of search or requisition of books of account or other documents, or based on any other material or information as are either available with the Assessing Officer or comes to his notice during the course of proceedings under this Part; or