Section 158BB(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 9] [Section 158BB(1)] [Section 158BB] [Entire Act]

Union of India - Subsection

Section 158BB(1)(b) in The Income Tax Act, 1961

(b)where returns of income have been filed under section 139 [or in response to a notice issued under sub-section (1) of section 142 or section 148] [ Substituted by Act 20 of 2002, Section 65, for " or section 147" (w.r.e.f. 1.7.1995).] but assessments have not been made till the date of search or requisition, on the basis of the income disclosed in such returns;

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Union of India - Subsection

Section 158BB(1)(b) in The Income Tax Act, 1961