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 0] [Section 12AB(4)] [Section 12AB] [Entire Act] Union of India - Subsection Section 12AB(4)(c) in The Income Tax Act, 1961 (c)such case has been selected in accordance with the risk management strategy, formulated by the Board from time to time, for any previous year,