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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 203] [Entire Act] Union of India - Subsection Section 203(6) in The Income Tax Act, 2025 (6)Once the option under this section has been exercised for any tax year, it shall not be subsequently withdrawn for the same or any other tax year.