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Indian Income Tax Act, 2025
Chapter XVIII ‐ B
Appeals, Revision and Alternate Dispute Resolutions
Special provisions for avoiding repetitive appeals
Section No.
Particulars
IT Act, 1961
Section No.
if any
375
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
158A
376
Procedure where an identical question of law is pending before High Courts or Supreme Court
158AB
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