Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 253(1)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(1)(b) in The Income Tax Act, 2025

(b)is occupied by any person in respect of whom such authority exercises jurisdiction; or