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[Cites 0, Cited by 0] [Section 440] [Entire Act]

Union of India - Subsection

Section 440(8) in The Income Tax Act, 2025

(8)No appeal under section 356 or 357 or an application for revision under section 378 shall be admissible against the order referred to in sub-section (1)(a), if an order under sub-section (5) has been made accepting the application.