Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 398(3)] [Section 398] [Entire Act] Union of India - Subsection Section 398(3)(b) in The Income Tax Act, 2025 (b)the interest referred to in clause (a) shall be paid before furnishing the statement as per the provisions of section 397(3)(b);