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[Cites 0, Cited by 0] [Section 439(2)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(2)(e) in The Income Tax Act, 2025

(e)the amount of deemed total income assessed as per section 206(1) and (2), is greater than the maximum amount not chargeable to tax, where no return of income has been furnished or where return has been furnished for the first time under section 280;