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[Cites 0, Cited by 0] [Section 316] [Entire Act]

Union of India - Subsection

Section 316(6) in The Income Tax Act, 2025

(6)No order assessing the income and determining the sum of tax payable thereon shall be made under sub-section (5) after the expiry of nine months from the end of the tax year in which the return under sub-section (3) is furnished.