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[Cites 0, Cited by 0] [Section 62] [Entire Act]

Union of India - Subsection

Section 62(b) in The Finance Act, 2017

(b)in the second proviso, after the words "requisition is made", the words, brackets, figures and letter "and for the relevant assessment year or years as referred to in sub-section (1) of section 153A" shall be inserted.