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[Cites 0, Cited by 0] [Section 115JG(3)] [Section 115JG] [Entire Act]

Union of India - Subsection

Section 115JG(3)(iii) in Finance Act, 2012

(iii)the provisions of section 154 shall, so far as may be, apply thereto and the period of four years specified in sub-section (1) of that section being reckoned from the end of the previous year in which the failure to comply with the condition referred to in sub-section (1) takes place.