Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 35ABB(5)] [Section 35ABB] [Entire Act] Union of India - Subsection Section 35ABB(5)(b) in The Income Tax Act, 1961 (b)dividing the remainder by the number of relevant previous years which have not expired at the beginning of the previous year during which the licence is transferred.