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[Cites 0, Cited by 0] [Section 416(5)] [Section 416] [Entire Act]

Union of India - Subsection

Section 416(5)(d) in The Income Tax Act, 2025

(d)A copy of the notice under this sub-section shall be forwarded to—
(i)the assessee; and
(ii)in the case of a joint account to all the joint holders, at his or their last addresses known to the Assessing Officer or Tax Recovery Officer.