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 461(2)] [Section 461] [Entire Act] Union of India - Subsection Section 461(2)(b) in The Income Tax Act, 2025 (b)the said statement was also delivered or cause to be delivered before the expiry of one month from the time prescribed in section 397(3)(b).