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[Cites 0, Cited by 31] [Section 272A(2)] [Section 272A] [Entire Act]

Union of India - Subsection

Section 272A(2)(e) in The Income Tax Act, 1961

(e)[ to furnish the return of income which he is required to furnish under sub-section (4-A) or sub-section (4-C) of section 139 or to furnish it within the time allowed and in the manner required under those sub-sections; or] [ Substituted by Act 20 of 2002, Section 103, for Clause (e) (w.e.f. 1.4.2003).]