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[Cites 0, Cited by 0] [Section 293(6)] [Section 293] [Entire Act]

Union of India - Subsection

Section 293(6)(c) in The Income Tax Act, 2025

(c)the provisions of section 166 shall, so far as may be, apply and reference to tax year in that section shall be construed as reference to the relevant tax year falling in the block period excluding the period referred to in sub-section (5).