Section 3(1)(e) in The Maharashtra Agricultural Income Tax Act, 1962

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State of Maharashtra - Subsection

Section 3(1)(e) in The Maharashtra Agricultural Income Tax Act, 1962

(e)in the case of a business newly set up in the twelve months immediately preceding the said financial year -

(i)if the accounts of the assessee have been made up to the date within the said financial year and the period from the date of the setting up of the business to such date does not exceed twelve months, then, at the option of the assessee, such period, or

(ii)if any period has been determined under clause (c), then, the period beginning with the date of the setting up of the business and ending with that period, as the case may be; or

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State of Maharashtra - Subsection

Section 3(1)(e) in The Maharashtra Agricultural Income Tax Act, 1962