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[Cites 0, Cited by 0] [Section 411] [Entire Act]

Union of India - Subsection

Section 411(4) in The Income Tax Act, 2025

(4)No interest shall be charged under sub-section (3) on any amount for any period, where interest is charged on the same amount for the same period under section 398(3) on the amount of tax specified in the intimation issued under section 399.