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[Cites 0, Cited by 0] [Section 296] [Entire Act]

Union of India - Subsection

Section 296(6) in The Income Tax Act, 2025

(6)The period available for completion of assessment or reassessment proceeding in respect of the block period in a case referred to in sub-section (5) shall be extended by twelve months, where a reference under section 166(1) is made in such case.