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[Cites 0, Cited by 0] [Section 2(9)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(9)(b) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

(b)the period beginning with the date on which a new source of income comes into existence and ending with the date of closure of the business or the 31st day of March following the date on which such new source comes into existence, whichever is earlier;