Section 13(9)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 13(9)(ii) in The Income Tax Act, 1961

(ii)the return of income for the previous year is not furnished by such person on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the said previous year.

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Union of India - Subsection

Section 13(9)(ii) in The Income Tax Act, 1961