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[Cites 0, Cited by 0] [Section 140B(3)] [Section 140B] [Entire Act]

Union of India - Subsection

Section 140B(3)(ii) in The Income Tax Act, 1961

(ii)fifty per cent of aggregate of tax and interest payable, as determined in sub-section (1) or sub-section (2), as the case may be, if such return is furnished after the expiry of twelve months from the end of the relevant assessment year but before completion of the period of twenty-four months from the end of the relevant assessment year.