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[Cites 0, Cited by 0] [Section 487] [Entire Act]

Union of India - Subsection

Section 487(2) in The Income Tax Act, 2025

(2)The provisions of sub-section (1) shall not apply if the person referred therein proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.