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[Cites 0, Cited by 0] [Section 376] [Entire Act]

Union of India - Subsection

Section 376(3) in The Income Tax Act, 2025

(3)The application referred to in sub-section (2) shall be filed within one hundred and twenty days from the date of receipt of the order of the Joint Commissioner (Appeals) or the Commissioner (Appeals) or of the Appellate Tribunal.