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[Cites 0, Cited by 0] [Section 263(7)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(7)(c) in The Income Tax Act, 2025

(c)where the assessee rectifies the defect after the expiry of the period allowed under clause (a), but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.