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[Cites 0, Cited by 0] [Section 439(12)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(12)(b) in The Income Tax Act, 2025

(b)where the total income determined under section 270(1)(a) or assessed, reassessed or recomputed in a preceding order is a loss, the amount of tax calculated on the under-reported income as if it were the total income;