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[Cites 0, Cited by 0] [Section 364] [Entire Act]

Union of India - Subsection

Section 364(4) in The Income Tax Act, 2025

(4)The President of the Appellate Tribunal may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an accountant member.