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[Cites 0, Cited by 0] [Section 362] [Entire Act]

Union of India - Subsection

Section 362(3) in The Income Tax Act, 2025

(3)Every appeal under sub-section (1) or (2) shall be filed within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or Commissioner.