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[Cites 0, Cited by 0] [Section 271GB(4)] [Section 271GB] [Entire Act]

Union of India - Subsection

Section 271GB(4)(b) in The Income Tax Act, 1961

(b)the entity discovers the inaccuracy after the report is furnished and fails to inform the prescribed authority and furnish correct report within a period of fifteen days of such discovery; or