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[Cites 0, Cited by 0] [Section 10CB(1)] [Section 10CB] [Entire Act]

Union of India - Subsection

Section 10CB(1)(a) in Income Tax Rules, 1962

(a)from the date of filing of return under sub-section (1) of section 139 of the Act if the advance pricing agreement has been entered into on or before the due date of filing of return for the relevant previous year;