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[Cites 0, Cited by 0] [Section 294(1)] [Section 294] [Entire Act]

Union of India - Subsection

Section 294(1)(c) in The Income Tax Act, 2025

(c)the Assessing Officer, on determination of the total undisclosed income of the block period in accordance with this part, shall pass an order of assessment or reassessment and determine the tax payable by him on the basis of such assessment or reassessment, and the provisions of section 275 shall not apply in respect of such order;