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[Cites 0, Cited by 0] [Section 153A(2)] [Section 153A] [Entire Act]

Union of India - Subsection

Section 153A(2)(ii) in The Income Tax Act, 1961

(ii)in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.