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 2(4)] [Section 2] [Entire Act] Union of India - Subsection Section 2(4)(b) in The Business Profits Act, 1947 (b)where any accounting period falls partly within and partly without the said term, such part of that accounting period as falls within the said term;