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[Cites 0, Cited by 0] [Section 299] [Entire Act]

Union of India - Subsection

Section 299(2) in The Income Tax Act, 2025

(2)The order referred to in sub-section (1) shall be passed with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, in respect of search initiated or requisition made on or after the commencement of this Act.