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[Cites 0, Cited by 0] [Section 290(1)] [Section 290] [Entire Act]

Union of India - Subsection

Section 290(1)(b) in The Income Tax Act, 2025

(b)such tax, interest, penalty, fine or any other sum is reduced as a result of an order of the Adjudicating Authority as defined in section 5(1) of the Insolvency and Bankruptcy Code, 2016,the Assesssing Officer shall serve on the assessee a modified notice of demand specifying the sum payable, if any, and such notice shall be treated as a notice under section 289 and the provisions of this Act shall accordingly apply in relation to such notice.