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[Cites 0, Cited by 0] [Section 376] [Entire Act]

Union of India - Subsection

Section 376(6) in The Income Tax Act, 2025

(6)Every appeal under sub-section (5) shall be filed within a period of sixty days to the Appellate Tribunal or one hundred and twenty days to the High Court, from the date on which the order of the jurisdictional High Court or the Supreme Court in the other case, is communicated to the Principal Commissioner or the Commissioner (having jurisdiction over the relevant case), as per the procedure specified by the Board in this behalf.