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 275] [Entire Act] Union of India - Subsection Section 275(18) in The Income Tax Act, 2025 (18)The eligible assessee referred to in sub-section (17) shall not include person referred to in section 292(1) or other person referred to in section 295.