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[Cites 0, Cited by 0] [Section 407] [Entire Act]

Union of India - Subsection

Section 407(2) in The Income Tax Act, 2025

(2)The order referred to in sub-section (1) may be passed at any time during the Financial year but not later than the last day of February of such Financial year and it shall be followed by issuance of notice of demand under section 289.