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 46] [Section 249(4)] [Section 249] [Entire Act] Union of India - Subsection Section 249(4)(b) in The Income Tax Act, 1961 (b)where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him:]