Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 37] [Entire Act] Union of India - Subsection Section 37(b) in THE FINANCE ACT, 2021 (b)in sub-section (4), for the words “return for any previous year at any time before”, the words “a return for any previous year at any time within three months prior to” shall be substituted;
