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[Cites 0, Cited by 0] [Section 274(14)] [Section 274] [Entire Act]

Union of India - Subsection

Section 274(14)(a) in The Income Tax Act, 2025

(a)the period commencing from the date on which the Approving Panel first directs the Principal Commissioner or Commissioner for getting the inquiries conducted through the authority competent under an agreement referred to in section 159 and ending with the date on which the information so requested is last received by the Approving Panel or one year, whichever is less;