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[Cites 0, Cited by 0] [Section 377(2)] [Section 377] [Entire Act]

Union of India - Subsection

Section 377(2)(a) in The Income Tax Act, 2025

(a)an order passed by the Assessing Officer or the Transfer Pricing Officer, shall include—
(i)an order of assessment made on the basis of the directions issued by the Joint Commissioner under section 272;
(ii)an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer or the Transfer Pricing Officer, conferred on, or assigned to, him by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board under section 241; and
(iii)an order under section 166;