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[Cites 0, Cited by 0] [Section 533(2)] [Section 533] [Entire Act]

Union of India - Subsection

Section 533(2)(u) in The Income Tax Act, 2025

(u)the procedure for calculating interest payable by assessees or by the Government to assessees under this Act, including the rounding off of periods when a fraction of a month is involved, and specifying the circumstances under which and the extent to which petty amounts of interest payable by assessees may be ignored;