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 204(2)] [Section 204] [Entire Act] Union of India - Subsection Section 204(2)(a) in The Income Tax Act, 2025 (a)it shall be exercised on or before the due date specified under section 263(1) for furnishing the first of the returns of income for any tax year; and