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[Cites 0, Cited by 0] [Section 301(d)] [Section 301] [Entire Act]

Union of India - Subsection

Section 301(d)(i) in The Income Tax Act, 2025

(i)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, irrespective of whether or not any seizure is recorded in such panchnama;