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[Cites 0, Cited by 0] [Section 263(7)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(7)(b) in The Income Tax Act, 2025

(b)if the defect is not rectified within the period allowed under clause (a), then the return shall be treated as an invalid return and the provisions of this Act shall apply as if the assessee had failed to furnish the return;