Section 295(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 295(3)] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(3)(b) in The Income Tax Act, 1961

(b)in cases coming under sub-clause (i) of clause (b) of sub-section (2) specify the proportion of the income which shall be deemed to be income liable to tax, and an assessment based on such estimate or proportion shall be deemed to be duly made in accordance with the provisions of this Act.

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Union of India - Subsection

Section 295(3)(b) in The Income Tax Act, 1961