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[Cites 0, Cited by 0] [Section 263(8)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(8)(b) in The Income Tax Act, 2025

(b)the provisions of this section shall not apply to a specified senior citizen, as referred to in section 402(39), for the relevant tax year in which tax has been deducted at source under section 393(1) [Table: Sl. No. 8 (iii)].