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

(b)the period commencing from the date on which a first of the reference for exchange of information (made by an authority competent under an agreement referred to in section 159) is made and ending with the date on which such information requested is last received by the jurisdictional Principal Commissioner or Commissioner or one year, whichever is less; or

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

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