Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 407(3)] [Section 407] [Entire Act] Union of India - Subsection Section 407(3)(a) in The Income Tax Act, 2025 (a)the total income of the latest tax year in respect of which the assessee has been assessed by way of regular assessment; or