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[Cites 0, Cited by 2] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(e) in The Income Tax Act, 1961

(e)[subject to the provisions of clause (g) and clause (j) of this sub-section] [ Inserted by Act 13 of 1963, Section 19 (w.r.e.f. 1.4.1962).], section 23-A of the repealed Act shall continue to have effect in relation to the assessment of any company or its shareholders for the assessment year ending on the 31st day of March, 1962 or any earlier year, and the provisions of the repealed Act shall apply to all matters arising out of such assessment as fully and effectually as if this Act had not been passed;