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[Cites 0, Cited by 0] [Section 317] [Entire Act]

Union of India - Subsection

Section 317(5) in The Income Tax Act, 2025

(5)Irrespective of anything contained in section 268(1) or 280, where the provisions of sub-section (1) are applicable, the Assessing Officer may issue any notice under section 268(1) or 280, requiring the furnishing of the return by such individual in respect of any tax chargeable under any other provisions of this Act, within such period, not being less than seven days, as the Assessing Officer may think proper.