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 6] [Section 249(2)] [Section 249] [Entire Act] Union of India - Subsection Section 249(2)(a) in The Income Tax Act, 1961 (a)[ where the appeal is under section 248, the date of payment of the tax, or ] [ Substituted by Act 22 of 2007, Section 73, for Clause (a) (w.e.f. 1.6.2007).]