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[Cites 0, Cited by 0] [Section 242(4)] [Section 242] [Entire Act]

Union of India - Subsection

Section 242(4)(a) in The Income Tax Act, 2025

(a)where he has made a return under section 263(1), after the expiry of one month from the date on which he was served with a notice under section 268(1) or 270(8) or after the completion of the assessment, whichever is earlier;