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[Cites 0, Cited by 0] [Section 536(2)] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(2)(f) in The Income Tax Act, 2025

(f)any election or declaration made, or option exercised, by an assessee under any provision of the repealed Income-tax Act and in force immediately before the commencement of this Act shall be deemed to have been an election or declaration made, or option exercised,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