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[Cites 0, Cited by 0] [Section 277] [Entire Act]

Union of India - Subsection

Section 277(4) in The Income Tax Act, 2025

(4)For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law in force, shall include all such payment irrespective of any right arising as a consequence to such payment.