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[Cites 0, Cited by 0] [Section 270(8)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(8)(c) in The Income Tax Act, 2025

(c)has not under-paid the tax in any manner,shall serve on the assessee a notice requiring him, on a date to be specified therein,—
(i)either to attend the office of the Assessing Officer; or
(ii)to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return.