Section 13(2)(b) in Expenditure-Tax Act, 1987

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Union of India - Subsection

Section 13(2)(b) in Expenditure-Tax Act, 1987

(b)where the assessment or reassessment is to be made in a case falling within clause (b) of section 11, for which a notice has been served, after the expiration of a period of-

(i)four years from the end of the assessment year in which the chargeable expenditure was first assessable, or

(ii)one year from the date of service of such notice,

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Union of India - Subsection

Section 13(2)(b) in Expenditure-Tax Act, 1987