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[Cites 0, Cited by 12] [Section 158BB(1)] [Section 158BB] [Entire Act]

Union of India - Subsection

Section 158BB(1)(a) in The Income Tax Act, 1961

(a)where assessments under section 143 or section 144 or section 147 [have been concluded prior to the date of commencement of the search or the date of requisition] [ Substituted by Act 20 of 2002, Section 65, for " have been conclude" (w.r.e.f. 1.7.1995).], on the basis of such assessments;