Section 287(7)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 287(7)] [Section 287] [Entire Act]

Union of India - Subsection

Section 287(7)(a) in The Income Tax Act, 2025

(a)where an amendment enhances the assessment or reduces a refund already made or otherwise increases the liability of such assessee or the deductor or the collector; and

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Union of India - Subsection

Section 287(7)(a) in The Income Tax Act, 2025