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[Cites 0, Cited by 0] [Section 246(2)] [Section 246] [Entire Act]

Union of India - Subsection

Section 246(2)(b) in The Income Tax Act, 2025

(b)the Principal Director General or Director General or Principal Director or Director or Joint Director or Assistant Director for the purposes of making any inquiry or investigation in relation to any concealment of income, if he has the reason to suspect that any income has been so concealed, or is likely to be so concealed by such person or class of persons within his jurisdiction; and