Section 297(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 29] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(b) in The Income Tax Act, 1961

(b)where a return of income is filed after the commencement of this Act otherwise than in pursuance of a notice under section 34 of the repealed Act by any person for the assessment year ending on the 31st day of March, 1962, or any earlier year, the assessment of that person for that year shall be made in accordance with the procedure specified in this Act;

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Union of India - Subsection

Section 297(2)(b) in The Income Tax Act, 1961