Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 173] [Entire Act] Union of India - Subsection Section 173(d) in The Income Tax Act, 2025 (d)"specified date" means the date one month before the due date for furnishing the return of income under section 263 (1) for the relevant tax year;
