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[Cites 0, Cited by 0] [Section 437(6)] [Section 437] [Entire Act]

Union of India - Subsection

Section 437(6)(b) in The Income Tax Act, 2025

(b)tax is paid, where refund arises on account of giving effect to an order under section 359 or 363 or 365(10) or 368, to the date on which the refund is granted.