Notice Under Sections 263 and 377 of the Income Tax Act: Reply, Remedies and Mitigation

, Last updated: 18 April 2026 Share Follow on Google News

This article examines an important issue concerning section 263 of the Income-tax Act, 1961 and section 377 of the Income-tax Act, 2025. A notice under these provisions is issued by the revisional authority and not by the Assessing Officer. The purpose of such notice is to examine whether an order a

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CA Varun Gupta

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