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[Cites 0, Cited by 1] [Section 239(2)] [Section 239] [Entire Act]

Union of India - Subsection

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

(a)where the claim is in respect of income which is assessable for any assessment year commencing on or before the 1st day of April, 1967, four years from the last day of such assessment year;