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[Cites 0, Cited by 0] [Section 267(10)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(10)(c) in The Income Tax Act, 2025

(c)interest payable, for the purposes of sub-section (5), shall be the interest chargeable under any provision of this Act, on the income as per return furnished under section 263(6), as reduced by interest paid, as per the earlier return, if any.