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[Cites 0, Cited by 0] [Section 479(2)] [Section 479] [Entire Act]

Union of India - Subsection

Section 479(2)(b) in The Income Tax Act, 2025

(b)the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of period specified under section 263(4), and any tax deducted or collected at source, does not exceed ₹10000.