Section 115JG(3)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JG(3)(iii) in The Income Tax Act, 1961

(iii)the provisions of section 154 shall, so far as may be, apply thereto and the period of four years specified in sub-section (7) of that section being reckoned from the end of the previous year in which the failure to comply with the condition referred to in sub-section (1) takes place.

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Union of India - Subsection

Section 115JG(3)(iii) in The Income Tax Act, 1961