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 7] [Section 92F] [Entire Act] Union of India - Subsection Section 92F(iv) in The Income Tax Act, 1961 (iv)[ "specified date" shall have the same meaning as assigned to "due date" in Explanation 2 below sub-section (1) of section 139;] [ Substituted by Act 20 of 2002, Section 43, for Clause (iv) (w.e.f. 1.4.2002).]