Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 378] [Entire Act] Union of India - Subsection Section 378(2) in The Income Tax Act, 2025 (2)The Competent Authority shall not of his own motion revise any order under this section if the order has been made more than one year previously.
