Section 286(3)(h) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 286(3)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(3)(h) in The Income Tax Act, 2025

(h)the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in section 159 and ending with the date on which the information requested is last received by the jurisdictional Principal Commissioner or Commissioner, or one year, whichever is less; or

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Union of India - Subsection

Section 286(3)(h) in The Income Tax Act, 2025