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[Cites 0, Cited by 110] [Section 154] [Entire Act]

Union of India - Subsection

Section 154(7) in The Income Tax Act, 1961

(7)Save as otherwise provided in section 155 or sub-section (4) of section 186, no amendment under this section shall be made after the expiry of four years [from the end of the financial year in which the order sought to be amended was passed] [ Substituted by Act 67 of 1984, Section 29, for " from the date of the order sought to be amended" (w.e.f. 1.10.1984).].