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1961Section 265

265. Tax to be paid notwithstanding reference, etc.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·