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[Cites 0, Cited by 0] [Section 472(1)] [Section 472] [Entire Act]

Union of India - Subsection

Section 472(1)(a) in The Income Tax Act, 2025

(a)the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, if the relevant assessment or other order is not the subject-matter of an appeal under section 356 or 357 or 362;