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[Cites 0, Cited by 0] [Section 313(4)] [Section 313] [Entire Act]

Union of India - Subsection

Section 313(4)(b) in The Income Tax Act, 2025

(b)for the tax year preceding the year in which the succession took place,cannot be recovered from him, the Assessing Officer shall record a finding to that effect and the sum payable by the predecessor shall thereafter be payable by and recoverable from the successor, and the successor shall be entitled to recover from the predecessor any sum so paid.