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[Cites 0, Cited by 0] [Section 168] [Entire Act]

Union of India - Subsection

Section 168(7) in The Income Tax Act, 2025

(7)The Board may, with the approval of the Central Government, by an order, declare an agreement to be void ab initio, if it finds that the agreement has been obtained by the person by fraud or misrepresentation of facts.