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 15(1)] [Section 15] [Entire Act] Union of India - Subsection Section 15(1)(a) in The Business Profits Act, 1947 (a)where the person has failed to furnish the return required under sub- section (1) of section 11, the amount of the business profits tax payable;