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[Cites 0, Cited by 0] [Section 379(4)] [Section 379] [Entire Act]

Union of India - Subsection

Section 379(4)(ii) in The Income Tax Act, 2025

(ii)such order is not based on search initiated under section 247 or requisition under section 248 in the case of assessee or any other person or survey under section 253 or information received under an agreement referred to in section 159(1) or (2);