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[Cites 0, Cited by 0] [Section 286(8)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(8)(ii) in The Income Tax Act, 2025

(ii)any income is excluded from the total income of one person and held to be the income of another person, then, an assessment of such income on such other person shall be deemed as one made in consequence of or to give effect to any finding or direction contained in the said order, if such other person was given an opportunity of being heard before the said order was passed.