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[Cites 0, Cited by 0] [Section 437] [Entire Act]

Union of India - Subsection

Section 437(9) in The Income Tax Act, 2025

(9)Where, as a result of an order under section 270(10) or 271 or 279 or 287 or 288 or 359 or 363 or 365(10) or 368 or 377 or 378, the amount on which interest was payable under sub-section (1) or (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly.