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[Cites 0, Cited by 0] [Section 176(4)] [Section 176] [Entire Act]

Union of India - Subsection

Section 176(4)(b) in The Income Tax Act, 2025

(b)the explanation provided by the assessee, in the opinion of the Assessing Officer, is not satisfactory, then such sum shall be deemed to be the income of the assessee for that tax year.