Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 439(7)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(7)(a) in The Income Tax Act, 2025

(a)the preceding year immediately before the year in which the receipt, deposit or investment appears, being the first preceding year; and