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[Cites 0, Cited by 0] [Section 292(5)] [Section 292] [Entire Act]

Union of India - Subsection

Section 292(5)(a) in The Income Tax Act, 2025

(a)the assessment or reassessment or recomputation or reference or order relating to any tax year which has abated under sub-section (2) or (3), shall revive with effect from the date of receipt of the order of such annulment by the Principal Commissioner or Commissioner;