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[Cites 0, Cited by 0] [Section 153C(2)] [Section 153C] [Entire Act]

Union of India - Subsection

Section 153C(2)(b) in The Income Tax Act, 1961

(b)a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired, or