Section 239(2)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 239(2)] [Section 239] [Entire Act]

Union of India - Subsection

Section 239(2)(d) in The Income Tax Act, 1961

(d)[ where the claim is in respect of fringe benefits which are assessable for any assessment year commencing on or after the first day of April, 2006, one year from the last day of such assessment year.] [ Inserted by Act 18 of 2005, Section 55 (w.e.f. 1.4.2006).]

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Union of India - Subsection

Section 239(2)(d) in The Income Tax Act, 1961