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[Cites 0, Cited by 5] [Section 153B(2)] [Section 153B] [Entire Act]

Union of India - Subsection

Section 153B(2)(a) in The Income Tax Act, 1961

(a)in the case of search, on the 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