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[Cites 0, Cited by 6] [Section 269UE] [Entire Act]

Union of India - Subsection

Section 269UE(3) in The Income Tax Act, 1961

(3)If any person refuses or fails to comply with the provisions of sub-section (2), the appropriate authority or other person duly authorised by it under that sub-section may take possession of the immovable property and may, for that purpose, use such force as may be necessary.