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 43CB(1)] [Section 43CB] [Entire Act] Union of India - Subsection Section 43CB(1)(ii) in The Income Tax Act, 1961 (ii)involving indeterminate number of acts over a specific period of time shall be determined on the basis of straight line method.