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[Cites 0, Cited by 1] [Section 18(5)] [Section 18] [Entire Act]

Union of India - Subsection

Section 18(5)(iii) in The Wealth-Tax Act, 1957

(iii)in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.