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[Cites 0, Cited by 0] [Section 500] [Entire Act]

Union of India - Subsection

Section 500(7) in The Income Tax Act, 2025

(7)An order revoking the provisional attachment under sub-section (4) or (5) shall be made—
(a)within forty-five days from the date of receipt of the guarantee, where a reference to the Valuation Officer has been made under sub-section (6); or
(b)within fifteen days from the date of receipt of guarantee, in any other case.