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[Cites 0, Cited by 0] [Section 252(3)] [Section 252] [Entire Act]

Union of India - Subsection

Section 252(3)(b) in The Income Tax Act, 2025

(b)may be exercised by an income-tax authority notified under section 246(2)(a), for the purposes of an agreement referred to in section 159, even if no proceedings are pending before it or any other income-tax authority.