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 398(5)] [Section 398] [Entire Act] Union of India - Subsection Section 398(5)(b) in The Income Tax Act, 2025 (b)after two years from the end of the tax year in which the correction statement is delivered under section 397(3)(f), whichever is later.