Section 10B(5)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10B(5)(ii) in Income Tax Rules, 1962

(ii)the data relating to the financial year immediately preceding the current, if the data relating to the current year is not available at the time of furnishing the return of income by the assessee, for the assessment year relevant to the current year:

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Union of India - Subsection

Section 10B(5)(ii) in Income Tax Rules, 1962