Section 429(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 429(1)] [Section 429] [Entire Act]

Union of India - Subsection

Section 429(1)(a) in The Income Tax Act, 2025

(a)the research association, University, college or other institution referred to in section 45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause to be delivered the documents as may be prescribed in section 45(4)(a) within the time as may be prescribed therein or furnish a certificate as may be prescribed under section 45(4)(a); or

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Union of India - Subsection

Section 429(1)(a) in The Income Tax Act, 2025