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[Cites 0, Cited by 0] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(3) in The Income Tax Act, 2025

(3)For the purposes of sub-section (1), an intimation shall also be sent to the assessee in a case where the loss declared in the return by the assessee is adjusted but no tax, interest or fee is payable by, or no refund is due to, him.