Section 87(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 87(2)] [Section 87] [Entire Act]

Union of India - Subsection

Section 87(2)(b) in The Income Tax Act, 2025

(b)such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section 263(1); and

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Union of India - Subsection

Section 87(2)(b) in The Income Tax Act, 2025