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 1] [Section 271(2)] [Section 271] [Entire Act] Union of India - Subsection Section 271(2)(a) in The Income Tax Act, 1961 (a)where the return of income for such previous year has been furnished before the said date but such income has not been declared therein; or