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[Cites 0, Cited by 0] [Section 341(2)] [Section 341] [Entire Act]

Union of India - Subsection

Section 341(2)(a) in The Income Tax Act, 2025

(a)the amount invested or deposited back during the tax year, in the modes permitted under section 350 maintained specifically for such corpus, if––
(i)such investment or depositing back is made within five years from the end of the tax year in which such application of income was made from the corpus; and
(ii)the application of income from the corpus is made after the 31st March, 2021 and there was no violation of any provision of this Part, or any corresponding provision of the Income-tax Act, 1961 with respect to such application;