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[Cites 0, Cited by 0] [Section 440] [Entire Act]

Union of India - Subsection

Section 440(2) in The Income Tax Act, 2025

(2)An application referred to in sub-section (1) shall be made within one month from the end of the month in which the order referred to in clause (a) of the said sub-section has been received, in such form and manner as may be prescribed.