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[Cites 0, Cited by 0] [Section 91(1)] [Section 91] [Entire Act]

Union of India - Subsection

Section 91(1)(a) in The Income Tax Act, 2025

(a)if the value of the asset claimed by the assessee is as per the estimate by a registered valuer, but the Assessing Officer is of the opinion that the value so claimed is at variance with its fair market value;