Amendment of section 296.

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....n months from the end of the quarter in which the search was initiated or requisition was made.". - Clause 65 of the Bill seeks to amend section 296 of the Income-tax Act, 2025 relating to time-limit for completion of block assessment. Section 296 of the Act, provides for time-limit for completing a block assessment. An assessment or reassessment order under section 294 (procedure for bloc....