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 61] [Entire Act] Union of India - Subsection Section 61(a) in The Finance Act, 2017 (a)in sub-section (1),-(i)in clause (a), after the words "six assessment years", the words "and for the relevant assessment year or years" shall be inserted;(ii)for the second and third provisos, the following provisos shall be substituted, namely:-
