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[Cites 0, Cited by 0] [Section 416] [Entire Act]

Union of India - Subsection

Section 416(6) in The Income Tax Act, 2025

(6)The Assessing Officer or Tax Recovery Officer may apply to the court in whose custody there is money belonging to the assessee—
(a)for payment to him of the entire amount of such money; or
(b)if it is more than the tax due, an amount sufficient to discharge the tax.