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[Cites 0, Cited by 0] [Section 220(3)] [Section 220] [Entire Act]

Union of India - Subsection

Section 220(3)(b) in The Income Tax Act, 2025

(b)the Assessing Officer may, irrespective of anything in this Act, re-compute the total income of the assessee for the said tax year and make the necessary amendment as if the exceptions, modifications and adaptation referred to in sub-section (1) did not apply; and