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[Cites 0, Cited by 0] [Section 274] [Entire Act]

Union of India - Subsection

Section 274(16) in The Income Tax Act, 2025

(16)The directions issued by the Approving Panel under sub-section (6) shall be binding on—
(a)the assessee; and
(b)the Principal Commissioner or Commissioner and the income-tax authorities subordinate to him.