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[Cites 0, Cited by 0] [Section 465(4)] [Section 465] [Entire Act]

Union of India - Subsection

Section 465(4)(a) in The Income Tax Act, 2025

(a)if the contravention, failure or default for which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not below the rank of Joint Director or a Joint Commissioner, by such income-tax authority;