Section 296(7)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 296(7)] [Section 296] [Entire Act]

Union of India - Subsection

Section 296(7)(d) in The Income Tax Act, 2025

(d)the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited or inventory valued under section 268(5), and—

(i)ending with the last date on which the assessee is required to furnish a report of such audit or inventory valuation under that sub-section; or

(ii)where such direction is challenged before a court, ending with the date on which the certified copy of the order setting aside such direction is received by the jurisdictional Principal Commissioner or Commissioner; or

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Union of India - Subsection

Section 296(7)(d) in The Income Tax Act, 2025