Section 411(6)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 411(6)] [Section 411] [Entire Act]

Union of India - Subsection

Section 411(6)(b) in The Income Tax Act, 2025

(b)if subsequent to such reduction, as a result of an order under said sections or section 377, the amount on which interest was payable is increased, the assessee shall be liable to pay interest under sub-section (3),—

(i)from the day immediately following the end of the period mentioned in the first notice of demand, referred to in sub-section (1); and

(ii)ending with the day on which the amount is paid.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 411(6)(b) in The Income Tax Act, 2025