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[Cites 0, Cited by 24] [Section 158BE(2)] [Section 158BE] [Entire Act]

Union of India - Subsection

Section 158BE(2)(b) in The Income Tax Act, 1961

(b)two years from the end of the month in which the notice under this Chapter was served on such other person in respect of search initiated or books of account or other documents or any assets are requisitioned on or after the 1st day of January, 1997.]