Section 271AAA(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 271AAA(4)] [Section 271AAA] [Entire Act]

Union of India - Subsection

Section 271AAA(4)(b) in The Income Tax Act, 1961

(b)"specified previous year" means the previous year-

(i)which has ended before the date of search, but the date of filing the return of income under sub-section (1) of section 139 for such year has not expired before the date of search and the assessee has not furnished the return of income for the previous year before the said date; or

(ii)in which search was conducted.]

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Union of India - Subsection

Section 271AAA(4)(b) in The Income Tax Act, 1961