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 247(7)] [Section 247] [Entire Act] Union of India - Subsection Section 247(7)(a) in The Income Tax Act, 2025 (a)that such books of account or other documents, or such information or asset or computer system belong or belongs to such person;