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[Cites 0, Cited by 0] [Section 253(11)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(11)(B) in The Income Tax Act, 2025

(B)"proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.