Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 276] [Entire Act] Union of India - Subsection Section 276(2) in The Income Tax Act, 2025 (2)The Central Government may notify income computation and disclosure standards to be followed by any class of assessees or in respect of any class of income.