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[Cites 0, Cited by 0] [Section 302] [Entire Act]

Union of India - Subsection

Section 302(7) in The Income Tax Act, 2025

(7)The provisions of sections 304(2) and (5) and 305 shall, in so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.