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[Cites 0, Cited by 0] [Section 267(4)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(4)(c) in The Income Tax Act, 2025

(c)any relief of tax or deduction of tax claimed under section 159(1) or 160 on account of tax paid in a country outside India on such income which has not been included in the earlier return;