Section 297(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 82] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(a) in The Income Tax Act, 1961

(a)where a return of income has been filed before the commencement of this Act by any person for any assessment year, proceedings for the assessment of that person for that year may be taken and continued as if this Act had not been passed;

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Union of India - Subsection

Section 297(2)(a) in The Income Tax Act, 1961