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[Cites 0, Cited by 0] [Section 439(12)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(12)(a) in The Income Tax Act, 2025

(a)where no return of income has been furnished or where return has been furnished for the first time under section 280 and the income has been assessed for the first time, the amount of tax calculated on the under-reported income as increased by the maximum amount not chargeable to tax as if it were the total income;