Section 158BB(1)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 33] [Section 158BB(1)] [Section 158BB] [Entire Act]

Union of India - Subsection

Section 158BB(1)(d) in The Income Tax Act, 1961

(d)where the previous year has not ended or the date of filing the return of income under sub-section (1) of section 139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requisition relating to such previous years;

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Union of India - Subsection

Section 158BB(1)(d) in The Income Tax Act, 1961