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[Cites 0, Cited by 0] [Section 267(4)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(4)(e) in The Income Tax Act, 2025

(e)any tax credit claimed, to be set off as per the provisions of sections 206(1)(m) to (p) and 206(2)(e) to (h).which has not been claimed in the earlier return.