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

Union of India - Subsection

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

(j)The Assessing Officer or Tax Recovery Officer shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.