Section 239(2)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 19] [Section 239(2)] [Section 239] [Entire Act]

Union of India - Subsection

Section 239(2)(c) in The Income Tax Act, 1961

(c)where the claim is in respect of income which is assessable for any other assessment year, ] [one year] [ Substituted by Act 18 of 1992, Section 82, for " two years" (w.e.f. 1.4.1993).][from the last day of such assessment year;] [Substituted by Act 19 of 1968, Section 18, for sub-Section (2) (w.r.e.f. 1.4.1968).]

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Union of India - Subsection

Section 239(2)(c) in The Income Tax Act, 1961