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 399] [Entire Act] Union of India - Subsection Section 399(2) in The Income Tax Act, 2025 (2)The intimation under this section shall be sent within of one year from the end of the tax year in which the statement is filed.