Section 245MA(5)(B) in The Income Tax Act, 1961

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Union of India - Subsection

Section 245MA(5)(B) in The Income Tax Act, 1961

(B)in respect of whom prosecution for any offence punishable under the provisions of the Indian Penal Code (45 of 1860), the Unlawful Activities (Prevention) Act, 1967 (37 of 1967), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Prohibition of Benami Transactions Act, 1988 (45 of 1988), the Prevention of Corruption Act, 1988 (49 of 1988) or the Prevention of Money-laundering Act, 2002 (15 of 2003) has been instituted and he has been convicted of any offence punishable under any of those Acts;

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Union of India - Subsection

Section 245MA(5)(B) in The Income Tax Act, 1961