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

(d)the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited or inventory valued under section 268(5) and––

(i)ending with the last date on which the assessee is required to furnish a report of such audit or inventory valuation under that section; or

(ii)where such direction is challenged before a court, ending with the date on which the order setting aside such direction is received by the Principal Commissioner or Commissioner; or

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Union of India - Subsection

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