Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 440] [Entire Act] Union of India - Subsection Section 440(6) in The Income Tax Act, 2025 (6)No order of rejection under sub-section (5) shall be made without giving the assessee an opportunity of being heard.
