Section 392(5)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 392(5)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(5)(b) in The Income Tax Act, 2025

(b)shall, for the purposes of estimating income of the assessee or computing tax deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including claim for set off of loss) under the provisions of this Act in such form and manner, as may be prescribed; and

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Union of India - Subsection

Section 392(5)(b) in The Income Tax Act, 2025