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[Cites 0, Cited by 0] [Section 440(1)] [Section 440] [Entire Act]

Union of India - Subsection

Section 440(1)(a) in The Income Tax Act, 2025

(a)the tax and interest payable as per the order of assessment or reassessment under section 270(10) or section 279, has been paid within the period specified in the notice of demand; and