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 523] [Entire Act] Union of India - Subsection Section 523(2) in The Income Tax Act, 2025 (2)The provisions of sub-section (1) shall not apply where the assessee has raised such objection before the completion of such assessment or reassessment.
