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[Cites 0, Cited by 0] [Section 158A(6)] [Section 158A] [Entire Act]

Union of India - Subsection

Section 158A(6)(b) in The Income Tax Act, 1961

(b)"case", in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him.