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[Cites 0, Cited by 0] [Section 273] [Entire Act]

Union of India - Subsection

Section 273(2) in The Income Tax Act, 2025

(2)The faceless assessment under sub-section (1) shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.