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[Cites 0, Cited by 0] [Section 220(3)] [Section 220] [Entire Act]

Union of India - Subsection

Section 220(3)(c) in The Income Tax Act, 2025

(c)the provisions of section 287 shall, so far as may be, apply thereto and the period of four years specified in sub-section (8) of that section being reckoned from the end of the tax year in which the failure to comply with the condition referred to in sub-section (1) takes place.