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[Cites 0, Cited by 2] [Section 92CD(5)] [Section 92CD] [Entire Act]

Union of India - Subsection

Section 92CD(5)(b) in The Income Tax Act, 1961

(b)the period of limitation as provided in section 153 or section 153B or section 144C for completion of pending assessment or reassessment proceedings referred to in sub-section (4) shall be extended by a period of twelve months.