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 11(2)] [Section 11] [Entire Act] Union of India - Subsection Section 11(2)(i) in The Income Tax Act, 1961 (i)for the reason that the whole or any part of the income has not been received during that year, or