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[Cites 0, Cited by 0] [Section 296(1)] [Section 296] [Entire Act]

Union of India - Subsection

Section 296(1)(b) in The Income Tax Act, 2025

(b)Where in pursuance to section 294(1)(a)(v), the time allowed under the said section for furnishing return is extended by a further period of thirty days, the provisions of sub-section (1) and (5) shall have effect, as if for the words "twelve months", the words "thirteen months" had been substituted.