Section 209(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 209(2)] [Section 209] [Entire Act]

Union of India - Subsection

Section 209(2)(b) in The Income Tax Act, 1961

(b)[ in cases where the advance tax is paid by the assessee on the basis of his estimate of his current income under sub-section (1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, the net agricultural income, as estimated by him, of the period which would be the previous year for the immediately following assessment year.] [ Substituted by Act 4 of 1988, Section 77, for sub-Clause (b) (w.e.f. 1.4.1988).]

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Union of India - Subsection

Section 209(2)(b) in The Income Tax Act, 1961