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[Cites 0, Cited by 0] [Section 519(1)] [Section 519] [Entire Act]

Union of India - Subsection

Section 519(1)(b) in The Income Tax Act, 2025

(b)from imposition of any penalty under this Act on condition of his making a full and true disclosure of the whole circumstances relating to the concealment of income or evasion of payment of tax on income.