Section 29B(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 29B(2)(b) in Income Tax Rules, 1962

(b)the value of the fixed assets in India of such business or profession as shown in his books for the previous year which ended immediately before the date of the application or, where the accounts in respect of such previous year have not been made up before the said date, the previous year immediately preceding that year, exceeds fifty lakhs of rupees.

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Union of India - Subsection

Section 29B(2)(b) in Income Tax Rules, 1962