Section 168(8)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 168(8)] [Section 168] [Entire Act]

Union of India - Subsection

Section 168(8)(b) in The Income Tax Act, 2025

(b)irrespective of anything contained in the Act, the period beginning with the date of such agreement and ending on the date of order under sub-section (7) shall be excluded for the purpose of computing any period of limitation under this Act and if immediately after the exclusion of the aforesaid period, the period of limitation, referred to in any provision of this Act, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly.

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Union of India - Subsection

Section 168(8)(b) in The Income Tax Act, 2025