Section 316(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 316(4)] [Section 316] [Entire Act]

Union of India - Subsection

Section 316(4)(a) in The Income Tax Act, 2025

(a)the Assessing Officer is satisfied that––

(i)it is not possible for the master of the ship to furnish the return before the departure of the ship from the port; and

(ii)the master of the ship has made satisfactory arrangements for filing of the return and payment of tax by any other person on his behalf; and