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[Cites 0, Cited by 0] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(3) in The Income Tax Act, 2025

(3)The following shall be the circumstances referred to in sub-section (2):––
(a)flood, typhoon, hurricane, cyclone, earthquake or any other convulsion of nature; or
(b)riot or civil disturbance; or
(c)accidental fire or explosion; or
(d)action by an enemy or action taken in combating an enemy (whether with or without a declaration of war).