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[Cites 0, Cited by 0] [Section 298(3)] [Section 298] [Entire Act]

Union of India - Subsection

Section 298(3)(b) in The Income Tax Act, 2025

(b)the tax payable on the basis of such return has been paid or, if the assets seized consist of money, the assessee offers the money so seized to be adjusted against the tax payable;