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 9] [Section 170(1)] [Section 170] [Entire Act] Union of India - Subsection Section 170(1)(b) in The Income Tax Act, 1961 (b)the successor shall be assessed in respect of the income of the previous year after the date of succession.