Section 62(2)(c) in The Income Tax Act, 2025

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Union of India - Subsection

Section 62(2)(c) in The Income Tax Act, 2025

(c)where during the tax year, the assessee referred to in section 58(2) or 61(2) (Table: Sl. Nos. 4 and 5), has claimed income from business or profession to be lower than the deemed profits as referred to in section 58(2) or section 61(2); or

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Union of India - Subsection

Section 62(2)(c) in The Income Tax Act, 2025