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 268A(2)] [Section 268A] [Entire Act] Union of India - Subsection Section 268A(2)(b) in The Income Tax Act, 1961 (b)any other assessee for the same or any other assessment year.