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 247(7)] [Section 247] [Entire Act] Union of India - Subsection Section 247(7)(b) in The Income Tax Act, 2025 (b)that the contents of such books of account or other documents, or such information or computer system are true;