Section 288(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 288(2)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(2)(b) in The Income Tax Act, 1961

(b)in any other case, -

(i)the assessee himself or in case of the assessee, being a firm or association of persons or Hindu undivided family, any partner of the firm, or member of the association or the family;

(ii)in case of the assessee, being a trust or institution, any person referred to in clauses (a), (b), (c) and (cc) of sub-section (3) of section 13;

(iii)in case of any person other than persons referred to in sub-clauses (i) and (ii), the person who is competent to verify the return under section 139 in accordance with the provisions of section 140;

(iv)any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii);

(v)an officer or employee of the assessee;

(vi)an individual who is a partner, or who is in the employment, of an officer or employee of the assessee;

(vii)an individual who, or his relative or partner -

(I)is holding any security of, or interest in, the assessee:

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Union of India - Subsection

Section 288(2)(b) in The Income Tax Act, 1961