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[Cites 0, Cited by 0] [Section 268(2)] [Section 268] [Entire Act]

Union of India - Subsection

Section 268(2)(a) in The Income Tax Act, 2025

(a)the previous approval of the Joint Commissioner shall be obtained by the Assessing Officer before requiring the assessee to furnish a statement of all assets and liabilities not included in the accounts;