Section 271(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 271(1)] [Section 271] [Entire Act]

Union of India - Subsection

Section 271(1)(c) in The Income Tax Act, 2025

(c)having made a return, fails to comply with all the terms of a notice issued under section 270(8),the Assessing Officer, after taking into account all relevant materials which he has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment.

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Union of India - Subsection

Section 271(1)(c) in The Income Tax Act, 2025