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[Cites 0, Cited by 0] [Section 51(7)] [Section 51] [Entire Act]

Union of India - Subsection

Section 51(7)(b) in The Income Tax Act, 2025

(b)the assessee furnishes for the first tax year in which the deduction under this section is claimed, the report of such audit, by such date, in such form and duly signed and verified by such accountant, as may be prescribed.