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 3] [Section 272A(1)] [Section 272A] [Entire Act] Union of India - Subsection Section 272A(1)(b) in The Income Tax Act, 1961 (b)refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or