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[Cites 0, Cited by 2] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(h) in The Income Tax Act, 1961

(h)any election or declaration made or option exercised by an assessee under any provision of the repealed Act and in force immediately before the commencement of this Act shall be deemed to have been an election or declaration made or option exercised under the corresponding provision of this Act;