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[Cites 0, Cited by 0] [Section 439(2)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(2)(f) in The Income Tax Act, 2025

(f)the amount of deemed total income reassessed as per section 206(1) and (2), is greater than the deemed total income assessed or reassessed under the said sections immediately before such reassessment;