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 40] [Entire Act] Union of India - Subsection Section 40(1) in Income Tax Rules, 1962 (1)When the relevant assessment is completed more than one year after the submission of the return, the delay in assessment not being attributable to the assessee.
