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[Cites 0, Cited by 0] [Section 243(2)] [Section 243] [Entire Act]

Union of India - Subsection

Section 243(2)(b) in The Income Tax Act, 2025

(b)are not in agreement, the order transferring the case may be passed by the Board or any such specified income-tax authority as the Board may, by notification, specify in this behalf.