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[Cites 0, Cited by 0] [Section 274] [Entire Act]

Union of India - Subsection

Section 274(15) in The Income Tax Act, 2025

(15)If immediately after the exclusion of the period as per sub-section (14), the remaining period available to the Approving Panel for issue of directions is less than sixty days, such remaining period shall be extended to sixty days and the period of six months mentioned in sub-section (13) shall be deemed to have been extended accordingly.