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[Cites 0, Cited by 0] [Section 292(2)] [Section 292] [Entire Act]

Union of India - Subsection

Section 292(2)(b) in The Income Tax Act, 2025

(b)Any proceeding for assessment or reassessment or recomputation under any provisions of this Act (other than this Part) pertaining to any tax year falling in the block period (other than the tax year in which last of the authorisations for a search is executed or requisition is made), for which a notice has been issued during the period commencing on date of initiation of search or the date of making of requisition and ending on the date of making of order under section 294(1)(c), shall abate and shall be deemed to have been abated on the date of issue of such notice.