Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 407(4)] [Section 407] [Entire Act] Union of India - Subsection Section 407(4)(a) in The Income Tax Act, 2025 (a)a return of income is furnished by the assessee, under section 263 or in response to a notice under section 268; or