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[Cites 0, Cited by 0] [Section 63(5)] [Section 63] [Entire Act]

Union of India - Subsection

Section 63(5)(b) in The Income Tax Act, 2025

(b)the payment or receipt, as the case may be, by a cheque drawn on a bank or by a bank draft, which is not account payee, shall be deemed to be the payment or receipt, as the case may be, in cash.