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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2)(i) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(i)the income assessable for any assessment year for which a notice under section 139 or section 148 of the Income-tax Act has been served upon such person and the return has not been furnished before the commencement of this Act;