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 316(10)] [Section 316] [Entire Act] Union of India - Subsection Section 316(10)(b) in The Income Tax Act, 2025 (b)the difference between the sum so paid and the amount of tax found so payable by him on such assessment shall be paid by him or refunded to him.