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    <description>Section 256(2) of the Income-tax Act, 1961 raises whether its six-month limitation period is computed as six calendar months or 180 days. The proposed reference also concerns whether the Revenue&#039;s questions arose from the Tribunal&#039;s order. Available material identifies these issues but provides no completed analysis, legal reasoning, or operative determination on either limitation computation or the referability of the questions.</description>
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