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[Cites 0, Cited by 0] [Section 10MA(2)] [Section 10MA] [Entire Act]

Union of India - Subsection

Section 10MA(2)(ii) in Income Tax Rules, 1962

(ii)the return of income for the relevant rollback year has been or is furnished by the applicant before the due date specified in Explanation 2 to sub-section (1) of section 139;