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[Cites 0, Cited by 0] [Section 263(6)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(6)(e) in The Income Tax Act, 2025

(e)if a person has furnished a return of income under clause (a) for a tax year, and as a result the loss or any part thereof carried forward under Chapter VII or unabsorbed depreciation carried forward under section 33(3)(b) or tax credit carried forward under sections 206(1)(m) to (p) and 206(2)(e) to (h) is to be reduced for any subsequent tax year, then, an updated return shall be furnished for each such subsequent tax year.