Section 11(1B)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 11(1B)(a) in The Income Tax Act, 1961

(a)in the case referred to in sub-clause (i) of the said clause, of the previous year immediately following the previous year in which the income was received; or

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Union of India - Subsection

Section 11(1B)(a) in The Income Tax Act, 1961