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[Cites 0, Cited by 0] [Section 171] [Entire Act]

Union of India - Subsection

Section 171(3) in The Income Tax Act, 2025

(3)For the purposes of sub-section (2), the Assessing Officer or the Commissioner (Appeals) may, on an application made by such person, extend the period of ten days by a further period not exceeding thirty days.