Section 10CB(1)(iv) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10CB(1)(iv) in Income Tax Rules, 1962

(iv)from the due date of filing of return under sub-section (1) section 139 of the Act in the case of option exercised by the assessee as per the safe harbour rules under section 92CB;or

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Union of India - Subsection

Section 10CB(1)(iv) in Income Tax Rules, 1962