Section 132B(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 21] [Section 132B(4)] [Section 132B] [Entire Act]

Union of India - Subsection

Section 132B(4)(b) in The Income Tax Act, 1961

(b)Such interest shall run from the date immediately following the expiry of the period of one hundred and twenty days from the date on which the last of the authorisations for search under section 132 or requisition under section 132-A was executed to the date of completion of the assessment ] [or reassessment or recomputation][under section 153-A or under Chapter XIV-B] [ Substituted by Act 32 of 2003, Section 60, for " under Chapter XIV-B" (w.e.f. 1.6.2003).].

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Union of India - Subsection

Section 132B(4)(b) in The Income Tax Act, 1961