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[Cites 0, Cited by 0] [Section 423(3)] [Section 423] [Entire Act]

Union of India - Subsection

Section 423(3)(a) in The Income Tax Act, 2025

(a)where the interest is increased, the Assessing Officer shall serve on the assessee a notice of demand in such form as may be prescribed specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 289 and the provisions of this Act shall apply accordingly;