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[Cites 0, Cited by 10] [Section 155(5)] [Section 155] [Entire Act]

Union of India - Subsection

Section 155(5)(ii) in The Income Tax Act, 1961

(ii)at any time before the expiry of the eight years referred to in sub-section (3) of section 34, the assessee utilises the amount credited to the reserve account under clause (a) of that sub-section-