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[Cites 0, Cited by 0] [Section 241(7)] [Section 241] [Entire Act]

Union of India - Subsection

Section 241(7)(b) in The Income Tax Act, 2025

(b)references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such higher authority and any provision of this Act requiring approval or sanction of any such authority shall not apply.