Section 24A(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 24A(2)(b) in Income Tax Rules, 1962

(b)in a case where the registration of the firm has effect under sub-section (7) of section 184 for any assessment year, before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139 (whether fixed originally or on extension) for furnishing the return of income for that assessment year.

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Union of India - Subsection

Section 24A(2)(b) in Income Tax Rules, 1962