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[Cites 0, Cited by 0] [Section 63(5)] [Section 63] [Entire Act]

Union of India - Subsection

Section 63(5)(a) in The Income Tax Act, 2025

(a)"specified date" in relation to the accounts of the assessee of the tax year, means the date one month prior to the due date for furnishing the return of income under section 263(1).