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[Cites 0, Cited by 0] [Section 22(4)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(4)(i) in Income Tax Rules, 1962

(i)and where no change in the constitution of the firm or the shares of the partners has taken place during the said previous year and up to the date of the application, the application shall be made in accordance with the provisions of sub-clauses (a) and (b) of clause (i) of sub-rule (2);