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[Cites 0, Cited by 0] [Section 287] [Entire Act]

Union of India - Subsection

Section 287(6) in The Income Tax Act, 2025

(6)The Assessing Officer shall make refund which may be due to the assessee or the deductor or the collector, where an amendment reduces the assessment or otherwise reduces the liability of such assessee or the deductor or the collector.