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of <h1>Section 292BB: Participation in Tax Proceedings Implies Assessee Waives Right to Object on Notice Service Issues.</h1> Section 292BB is introduced to the Income-tax Act through the Finance Bill, 2008, stating that if an assessee has participated in any proceeding or inquiry related to assessment or reassessment, it is presumed that any required notice under the Act has been duly served on them in a timely manner. Consequently, the assessee cannot object in any proceeding or inquiry that the notice was not served, not served on time, or served improperly.
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