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[Cites 0, Cited by 0] [Section 296] [Entire Act]

Union of India - Subsection

Section 296(4) in The Income Tax Act, 2025

(4)If after exclusion of the period referred to in sub-section (3), the remaining period of limitation for completion of assessment or reassessment, expires before the end of a month, such period shall be extended to end of such month.