Section 536(2)(u) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 536(2)] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(2)(u) in The Income Tax Act, 2025

(u)any scheme which has been notified under the provisions of the repealed Income-tax Act with a view to eliminating the interface with the assessee or any other person, the said scheme shall be deemed to have been made—

(i)under the corresponding provisions of this Act; or

(ii)under section 532 where there is no such corresponding provision, and shall continue in force accordingly; and

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Union of India - Subsection

Section 536(2)(u) in The Income Tax Act, 2025