Section 12AB(4)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 12AB(4)(b) in The Income Tax Act, 1961

(b)the Principal Commissioner or Commissioner has received a reference from the Assessing Officer under the second proviso to sub-section (3) of section 143 for any previous year; or

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Union of India - Subsection

Section 12AB(4)(b) in The Income Tax Act, 1961