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[Cites 0, Cited by 0] [Section 169(3)] [Section 169] [Entire Act]

Union of India - Subsection

Section 169(3)(b) in The Income Tax Act, 2025

(b)if such proceedings are pending on the date of filing of modified return, the Assessing Officer shall proceed to complete them,as per the agreement after taking into consideration the modified return so furnished.