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[Cites 0, Cited by 0] [Section 148] [Entire Act]

Union of India - Subsection

Section 148(ii) in The Income Tax Act, 1961

(ii)a survey is conducted under section 133A, other than under sub-section (2A) [***] of that section, on or after the 1st day of April, 2021, in the case of the assessee; or