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[Cites 0, Cited by 0] [Section 439(8)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(8)(a) in The Income Tax Act, 2025

(a)the amount of income in respect of which the assessee offers an explanation and the Competent Authority, is satisfied that the explanation is bona fide and the assessee has disclosed all the material facts to substantiate the explanation offered;