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[Cites 0, Cited by 0] [Section 261(f)] [Section 261] [Entire Act]

Union of India - Subsection

Section 261(f)(i) in The Income Tax Act, 2025

(i)in the case of search, the date of conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or