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[Cites 0, Cited by 0] [Section 298(5)] [Section 298] [Entire Act]

Union of India - Subsection

Section 298(5)(e) in The Income Tax Act, 2025

(e)in any case other than those mentioned in clause (c) and (d), after the expiry of the financial year in which the proceedings, in the course of which notice for the imposition of penalty has been issued, are completed, or six months from the end of the financial year in which notice for imposition of penalty is issued, whichever period expires later.