63 (12) Not d

1. Income Tax Act, 1961 - Section 63(12)

Note: No section 63(12) exists under Income Tax Act. So maybe not this.

2. GST Act - Section 63(12)

Section 63 deals with “Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by way of provisional assessment.”
Clause (12) — There is no sub-section 12 in Section 63 as per current GST law.

3. Companies Act, 2013 - Section 63(12)

No such sub-section exists here either.

4. Other possibilities:

Sometimes, 63(12) may refer to a rule or notification number or circular number. If it’s about Income Tax, GST, or any tax compliance, please specify the context (e.g., TDS, GST audit, assessment, etc.).

What to do next?

• Could you please specify the exact act or context?

• Or share the full sentence or the point where “63(12)” appears?

• If it’s a typo or shorthand, clarifying will help me give the exact update.