Section 45(2)(b) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 45(2)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(2)(b) in Income Tax Rules, 1962

(b)in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule(2) or in paper form.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 45(2)(b) in Income Tax Rules, 1962