Section 3(1)(d) in The Maharashtra Agricultural Income Tax Act, 1962

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State of Maharashtra - Subsection

Section 3(1)(d) in The Maharashtra Agricultural Income Tax Act, 1962

(d)in the case of a business newly set up in the said financial year, the period beginning with the date of the setting up of such business; and

(i)ending with the said financial year, or

(ii)if the accounts of the assessee have been made up to a date within the said financial year, then, at the option of the assessee, ending on that date, or

(iii)ending with the period, if any, determined under clause (c), as the case may be; or

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State of Maharashtra - Subsection

Section 3(1)(d) in The Maharashtra Agricultural Income Tax Act, 1962