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[Cites 0, Cited by 0] [Section 292(4)] [Section 292] [Entire Act]

Union of India - Subsection

Section 292(4)(c) in The Income Tax Act, 2025

(c)if the period available for assessment in clause (b) is less than three months, such period shall be extended to three months from the end of the month in which the assessment, as referred to in clause (a) was completed.