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[Cites 0, Cited by 0] [Section 270(2)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(2)(b) in The Income Tax Act, 2025

(b)the response received from the assessee in this regard, if any, shall be considered; and in a case where no response is received within thirty days of the issue of such communication, such adjustments shall be made and thereafter the intimation under sub-section (1)(d) shall be sent.