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[Cites 0, Cited by 4] [Section 153(1)] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(1)(ii) in The Income Tax Act, 1961

(ii)1st day of April, 2020, the provisions of this sub-section shall have effect, as if for the words "twenty-one months", the words "eighteen months" had been substituted:]