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[Cites 0, Cited by 0] [Section 245(2)] [Section 245] [Entire Act]

Union of India - Subsection

Section 245(2)(c) in The Income Tax Act, 2025

(c)introducing a team-based exercise of powers and performance of functions by two or more income-tax authorities, concurrently, in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, with dynamic jurisdiction.