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[Cites 0, Cited by 0] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(2) in The Income Tax Act, 2025

(2)For the purposes of this section,––
(a)where there is one specified person relevant to such other person, the block period for such other person shall be the same as that for the specified person;
(b)where there is more than one specified persons relevant to such other person, the block period for such other person shall be the same as that for the specified person in whose case the block period ends on a later date;