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[Cites 0, Cited by 0] [Section 377] [Entire Act]

Union of India - Subsection

Section 377(7) in The Income Tax Act, 2025

(7)If after the exclusion of the period provided in sub-section (6), the time limit for completion, as provided in sub-section (4) is less than sixty days, such remaining period shall be extended to sixty days and such period of limitation shall be deemed to have been extended accordingly.