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 201(2)] [Section 201] [Entire Act] Union of India - Subsection Section 201(2)(c) in The Income Tax Act, 2025 (c)once the option has been exercised for any tax year, it shall not be subsequently withdrawn for the same or any other tax year; and