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 420] [Entire Act] Union of India - Subsection Section 420(9) in The Income Tax Act, 2025 (9)The Board may make rules for regulating any matter necessary for, or incidental to, the purpose of carrying out the provisions of this section.