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[Cites 0, Cited by 0] [Section 270(15)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(15)(b) in The Income Tax Act, 2025

(b)if no refund is due on regular assessment or the amount refunded under sub-section (1) exceeds the amount refundable on regular assessment, the whole or the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of this Act shall apply accordingly.