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[Cites 0, Cited by 0] [Section 478(4)] [Section 478] [Entire Act]

Union of India - Subsection

Section 478(4)(a) in The Income Tax Act, 2025

(a)has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this Act) containing a false entry or statement; or