Section 273A(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 6] [Section 273A(1)] [Section 273A] [Entire Act]

Union of India - Subsection

Section 273A(1)(b) in The Income Tax Act, 1961

(b)in the case referred to in clause (ii), has, prior to the detection by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], of the concealment of particulars of income or of the inaccuracy of particulars furnished in respect of such income, voluntarily and in good faith, made full and true disclosure of such particulars;

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Union of India - Subsection

Section 273A(1)(b) in The Income Tax Act, 1961