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[Cites 0, Cited by 0] [Section 270A(5)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(5)(b) in The Income Tax Act, 1961

(b)where the amount added or deducted in the first preceding year is not sufficient to cover the receipt, deposit or investment, the year immediately preceding the first preceding year and so on.