Section 147(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 147(2)] [Section 147] [Entire Act]

Union of India - Subsection

Section 147(2)(b) in The Income Tax Act, 2025

(b)for ten consecutive tax years out of fifteen years beginning from the relevant tax year, at the option of an assessee, in the case of an entity mentioned in sub-section (1)(b).

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 147(2)(b) in The Income Tax Act, 2025