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[Cites 0, Cited by 0] [Section 154(2)] [Section 154] [Entire Act]

Union of India - Subsection

Section 154(2)(c) in The Income Tax Act, 2025

(c)the certificate referred to in clauses (a) and (b) of this sub-section is furnished in the form and manner, as may be prescribed, along with the return of income under section 263 for the tax year in which the deduction is claimed.