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[Cites 0, Cited by 0] [Section 274(8)] [Section 274] [Entire Act]

Union of India - Subsection

Section 274(8)(a) in The Income Tax Act, 2025

(a)if it is of the opinion that any further inquiry in the matter is necessary, direct the Principal Commissioner or Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax authority and furnish a report containing the result of such inquiry to it; or