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[Cites 0, Cited by 0] [Section 23JC(2)] [Section 23JC] [Entire Act]

Union of India - Subsection

Section 23JC(2)(b) in The Finance Act, 2018

(b)any proceeding for disgorgement, refund or an action for recovery before the Recovery Officer under this Act, except a proceeding for levy of penalty, which could have been initiated against the deceased if he had survived, may be initiated against the legal representative and all the provisions of this Act shall apply accordingly.