Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 411(13)] [Section 411] [Entire Act] Union of India - Subsection Section 411(13)(b) in The Income Tax Act, 2025 (b)continue to treat the assessee as not in default in respect of such part of the tax until the prohibition or restriction is removed.