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[Cites 0, Cited by 0] [Section 267(5)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(5)(d) in The Income Tax Act, 2025

(d)70% of aggregate of tax and interest payable, as determined in sub-section (1) or (3), as the case may be, if such return is furnished after the expiry of thirty-six months, but before completion of forty-eight months, from the end of the financial year succeeding the relevant tax year.