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[Cites 0, Cited by 54] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(3) in Income Tax Rules, 1962

(3)Where after the date of making an application under sub-rule (2), any change or changes in the constitution of the firm or the shares of the partners have taken place during the previous year, a fresh application shall be made after each such change takes place in accordance with the provisions of sub-clauses (a) and (b) of clause (ii) of sub-rule (2) and the time-limit prescribed in sub-section (4) of section 184 shall apply to each such application.