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[Cites 0, Cited by 0] [Section 439(5)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(5)(a) in The Income Tax Act, 2025

(a)If the amount of under-reported income on any issue is considered both under section 206(1) and (2) and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under D referred to in sub-section (4);