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[Cites 0, Cited by 0] [Section 439(8)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(8)(b) in The Income Tax Act, 2025

(b)the amount of under-reported income determined on the basis of an estimate, if the accounts are correct and complete to the satisfaction of the Competent Authority, but the method employed is such that the income cannot properly be deduced therefrom;