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[Cites 0, Cited by 0] [Section 263(6)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(6)(b) in The Income Tax Act, 2025

(b)the provisions of clause (a) shall continue to apply for a tax year if any person has sustained a loss in the said tax year and has furnished a return of loss within the due date specified under sub-section (1) and the updated return is a return of income;