Section 133A(6)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 133A(6)] [Section 133A] [Entire Act]

Union of India - Subsection

Section 133A(6)(b) in The Income Tax Act, 1961

(b)"proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.

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Union of India - Subsection

Section 133A(6)(b) in The Income Tax Act, 1961