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[Cites 0, Cited by 0] [Section 472(1)] [Section 472] [Entire Act]

Union of India - Subsection

Section 472(1)(c) in The Income Tax Act, 2025

(c)the order of appeal is received by the jurisdictional Principal Commissioner or Commissioner, if the relevant assessment or other order is the subject-matter of an appeal under section 356 or 357 or 362;