Section 286(8)(i) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 286(8)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(8)(i) in The Income Tax Act, 2025

(i)any income is excluded from the total income of the assessee for a tax year, then, an assessment of such income for another tax year shall be deemed as one made in consequence of or to give effect to any finding or direction contained in the said order; or

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Union of India - Subsection

Section 286(8)(i) in The Income Tax Act, 2025