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[Cites 0, Cited by 0] [Section 478(4)] [Section 478] [Entire Act]

Union of India - Subsection

Section 478(4)(d) in The Income Tax Act, 2025

(d)causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.