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[Cites 0, Cited by 0] [Section 24A(2)] [Section 24A] [Entire Act]

Union of India - Subsection

Section 24A(2)(a) in Income Tax Rules, 1962

(a)in a case where the firm has not been registered under section 184, before the end of the previous year for the assessment year in respect of which registration of the firm is sought :