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[Cites 0, Cited by 0] [Section 176(4)] [Section 176] [Entire Act]

Union of India - Subsection

Section 176(4)(a) in The Income Tax Act, 2025

(a)the assessee does not provide any explanation about the source of the said sum in the hands of such person or in the hands of the beneficial owner (if such person is not the beneficial owner of the said sum); or