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[Cites 0, Cited by 0] [Section 270(5)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(5)(b) in The Income Tax Act, 2025

(b)"the acknowledgement of the return" shall be deemed to be the intimation in a case where no sum is payable by, or refundable to, the assessee under sub-section (1)(c), and where no adjustment has been made under sub-section (1)(a).