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 52(5)] [Section 52] [Entire Act] Union of India - Subsection Section 52(5)(d) in The Income Tax Act, 2025 (d)the period of four years specified in section 287(8) shall be counted from the end of the tax year in which such failure takes place.