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[Cites 0, Cited by 0] [Section 261] [Entire Act]

Union of India - Subsection

Section 261(f) in The Income Tax Act, 2025

(f)"date on which the last of the authorisations for search was executed" means—
(i)in the case of search, the date of conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or
(ii)in the case of requisition under section 248, the date of actual receipt of the books of account or other documents or computer system or assets by the requisitioning officer;