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[Cites 0, Cited by 0] [Section 263(7)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(7)(a) in The Income Tax Act, 2025

(a)where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within fifteen days from the date of such intimation or within a further period as may be allowed on an application made by the assessee in this behalf;