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[Cites 0, Cited by 0] [Section 239(2)] [Section 239] [Entire Act]

Union of India - Subsection

Section 239(2)(b) in The Income Tax Act, 1961

(b)where the claim is in respect of income which is assessable for the assessment year commencing on the first day of April, 1968, three years from the last day of the assessment year;