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[Cites 0, Cited by 0] [Section 416(5)] [Section 416] [Entire Act]

Union of India - Subsection

Section 416(5)(c) in The Income Tax Act, 2025

(c)For the purposes of this sub-section, the shares of the joint holders in the account, as referred in clause (b), shall be presumed, until the contrary is proved, to be equal.