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[Cites 0, Cited by 0] [Section 266(1)] [Section 266] [Entire Act]

Union of India - Subsection

Section 266(1)(a) in The Income Tax Act, 2025

(a)the assessee shall be liable to pay such tax together with interest and fee payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return; and