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[Cites 0, Cited by 0] [Section 288(2)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(2)(b) in The Income Tax Act, 2025

(b)Where the order of assessment or any intimation or deemed intimation under section 270(1) as referred to in sub-section (1), for the said two consecutive tax years is not made within the said three months, such recomputation shall be made within three months from the end of the month in which such order of assessment or any intimation or deemed intimation under section 270(1), as the case may be, is made.