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[Cites 0, Cited by 0] [Section 8(3)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(3)(a) in The Interest-Tax Act, 1974

(a)fails to make a return as required under sub-section (1) of section 7 and has not made a return or a revised return under sub-section (3) of that section, or