Section 425(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 425(4)] [Section 425] [Entire Act]

(a)the shortfall is on account of underestimation of, or failure to estimate the following income:––

(i)capital gains;

(ii)income as per section 2(49)(n);

(iii)income under the head profits and gains of business or profession accruing or arising for the first time;

(iv)dividend income; and

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