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[Cites 0, Cited by 0] [Section 318] [Entire Act]

Union of India - Subsection

Section 318(2) in The Income Tax Act, 2025

(2)For the purpose of sub-section (1), the provisions of section 317(2) to (6) shall, so far as may be, apply to any proceedings in the case of any such person as they apply in the case of persons leaving India.