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[Cites 0, Cited by 0] [Section 169(4)] [Section 169] [Entire Act]

Union of India - Subsection

Section 169(4)(b) in The Income Tax Act, 2025

(b)in respect of a case falling under sub-section (3)(b), the period of limitation as provided in section 275 or 286 or section 296 for completion of pending assessment or reassessment proceedings shall be extended by twelve months.