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[Cites 0, Cited by 0] [Section 10CB(1)] [Section 10CB] [Entire Act]

Union of India - Subsection

Section 10CB(1)(b) in Income Tax Rules, 1962

(b)from the end of the month in which the advance pricing agreement has been entered into if the said agreement has been entered into after the due date of filing of return for the relevant previous year].