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[Cites 0, Cited by 0] [Section 435(2)] [Section 435] [Entire Act]

Union of India - Subsection

Section 435(2)(a) in The Income Tax Act, 2025

(a)an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment;